UNIVERSITY OF PITTSBURGH – OF THE
COMMONWEALTH SYSTEM OF HIGHER EDUCATION
Consolidated Financial Statements
and Information on Federal Awards
June 30, 2013
(With Independent Auditors’ Reports Thereon)
UNIVERSITY OF PITTSBURGH – OF THE
COMMONWEALTH SYSTEM OF HIGHER EDUCATION
June 30, 2013
Table of Contents
Page
Independent Auditors’ Report
Consolidated Balance Sheets
1
Consolidated Statement of Activities
2
Consolidated Statements of Cash Flows
4
Notes to Consolidated Financial Statements
5
Schedule of Expenditures of Federal Awards
35
Notes to Schedule of Expenditures of Federal Awards
71
Independent Auditors’ Report on Internal Control over Financial Reporting and on Compliance
and Other Matters Based on an Audit of Financial Statements Performed in Accordance
With Government Auditing Standards
81
Independent Auditors’ Report on Compliance for Each Major Program; Report on Internal
Control over Compliance; and Report on Schedule of Expenditures of Federal Awards
Required by OMB Circular A-133, Audit of States, Local Governments, and Non-Profit
Organizations.
83
Schedule of Findings and Questioned Costs
86
KPMG LLP
BNY Mellon Center
Suite 3400
500 Grant Street
Pittsburgh, PA 15219-2598
Independent Auditors’ Report
The Board of Trustees
University of Pittsburgh – Of the Commonwealth
System of Higher Education:
We have audited the accompanying consolidated financial statements of the University of Pittsburgh – Of the
Commonwealth System of Higher Education (the University), which comprise the consolidated balance sheets
as of June 30, 2013 and 2012, and the related consolidated statements of activities and cash flows for the years
then ended, and the related notes to the consolidated financial statements.
Management’s Responsibility for the Financial Statements
Management is responsible for the preparation and fair presentation of these consolidated financial statements in
accordance with U.S. generally accepted accounting principles; this includes the design, implementation, and
maintenance of internal control relevant to the preparation and fair presentation of consolidated financial
statements that are free from material misstatement, whether due to fraud or error.
Auditors’ Responsibility
Our responsibility is to express an opinion on these consolidated financial statements based on our audit. We
conducted our audit in accordance with auditing standards generally accepted in the United States of America
and the standards applicable to financial audits contained in Government Auditing Standards, issued by the
Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain
reasonable assurance about whether the consolidated financial statements are free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the
consolidated financial statements. The procedures selected depend on the auditors’ judgment, including the
assessment of the risks of material misstatement of the consolidated financial statements, whether due to fraud
or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s
preparation and fair presentation of the consolidated financial statements in order to design audit procedures that
are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the
entity’s internal control. Accordingly, we express no such opinion. An audit also includes evaluating the
appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by
management, as well as evaluating the overall presentation of the consolidated financial statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit
opinion.
Opinion
In our opinion, the consolidated financial statements referred to above present fairly, in all material respects, the
consolidated balance sheets of the University of Pittsburgh – Of the Commonwealth System of Higher
Education as of June 30, 2013 and 2012, and the changes in their net assets and their cash flows for the years
then ended, in accordance with U.S. generally accepted accounting principles.
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated September 17, 2013
on our consideration of the University’s internal control over financial reporting and on our tests of its
compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The
purpose of that report is to describe the scope of our testing of internal control over financial reporting and
compliance and the results of that testing, and not to provide an opinion on internal control over financial
reporting or on compliance. That report is an integral part of an audit performed in accordance with Government
Auditing Standards in considering the University’s internal control over financial reporting and compliance.
Pittsburgh, Pennsylvania
September 17, 2013
KPMG LLP is a Delaware limited liability partnership,
the U.S. member firm of KPMG International Cooperative
(“KPMG International”), a Swiss entity.
C o n s o l i d at e d F i n a n c i a l S tat e m e n t s
University of Pittsburgh
Consolidated Balance Sheets
June 30, 2013 and 2012
(in thousands of dollars)
20132012
ASSETS:
Cash and cash equivalents (Notes 1 and 5)
$196,807
$ 47,751
Operating investments (Notes 4 and 5)407,586 627,386
Inventories and deferred charges
Accounts and notes receivable, net (Note 2)160,053 158,464
Contributions receivable, net (Note 3)32,857 58,994
Student loans receivable, net
Deposits of bond and note proceeds (Notes 1 and 5)90,403 8,514
Foundation assets (Note 1)22,726 21,234
Endowment investments (Notes 4 and 5)2,994,207 2,635,487
Endowed funds held by third parties (Note 5)19,954 18,074
Property, plant, and equipment, net (Note 6)1,788,475 1,715,731
22,700
48,569
21,986
48,027
TOTAL ASSETS
$5,784,337
$ 5,361,648
LIABILITIES:
Accounts payable and accrued expenses
$ 103,358
$ 100,310
Accrued payroll and related liabilities 75,008
76,713
Deferred student and other revenue 43,775
37,815
Advanced receipt of grant funds 71,582
82,853
Refundable U.S. government student loans 32,928
32,559
Other liabilities (Notes 5 and 9)103,685 140,955
Pension and postretirement obligations (Note 10)
406,825
431,957
Conditional asset remediation obligation (Note 7)40,571 40,946
Bonds and notes payable (Note 8)1,103,491 1,017,134
TOTAL LIABILITIES1,981,223 1,961,242
NET ASSETS:
Unrestricted (Notes 1 and 11)2,506,552 2,184,101
Temporarily restricted (Notes 1 and 11)674,134 622,629
Permanently restricted (Notes 1 and 11)622,428 593,676
TOTAL NET ASSETS3,803,114 3,400,406
TOTAL LIABILITIES AND NET ASSETS
$5,784,337
The accompanying notes are an integral part of these consolidated financial statements.
-1-
$5,361,648
C o n s o l i d at e d F i n a n c i a l S tat e m e n t s
University of Pittsburgh
Consolidated Statement of Activities
For the Year Ended June 30, 2013
Compared to Summary Information for the Year Ended June 30, 2012
(in thousands of dollars)
2013
Temporarily
Permanently
OPERATING REVENUES:
UnrestrictedRestrictedRestricted
Total
Tuition and fees
$ 703,914
$
- $
Tuition discounts (158,216)
- Net tuition and fees 545,698
- Commonwealth appropriation 144,308 - Commonwealth construction grants 43,996
-
Grants and contracts 738,502 - Grants and contracts - ARRA 20,890
-
Contributions for operations 31,967 5,392
Investment income - operating investments 8,532 -
Endowment distributions for operations 87,513
-
Sales and services, educational and other 143,042 - Sales and services, auxiliary 132,565 - Rental revenue 18,353 - Other 65,073 - Net assets released from restrictions 19,687 (19,687)
- $
-
-
-
-
-
-
-
- -
-
-
-
-
-
Total operating revenues2,000,126 (14,295)
-1,985,8311,976,870
OPERATING EXPENSES:
Salaries and wages 867,745 Fringe benefits
264,221 Total compensation1,131,966 Supplies 107,384 Business and professional 297,487 Utilities 47,093 Maintenance and facilities 43,248 Depreciation 151,542 Interest 44,784
Other 57,216 - -
- - - - - - - - - 867,745 869,173
- 264,221
266,108
-1,131,9661,135,281
- 107,384 114,140
- 297,487 300,322
- 47,093 47,536
- 43,248 44,906
- 151,542 145,716
- 44,784 46,631
- 57,216 54,598
Total operating expenses (Note 12)1,880,720 - -1,880,7201,889,130
Change in net assets from operating activities 119,406 (14,295)
703,914 $
(158,216)
545,698
144,308
43,996
738,502
20,890
37,359
8,532
87,513
143,042
132,565
18,353
65,073
-
2012
- 105,111
682,545
(157,468)
525,077
137,649
38,019
730,085
50,320
43,248
13,679
82,595
136,129
132,926
18,182
68,961
-
87,740
OTHER ACTIVITIES:
Investment gains (losses), net of endowment
distributions for operations 118,481 65,800 2,737 187,018 (40,699)
Contributions for endowment
-
- 26,015 26,015 35,790
Change in fair value of interest rate swaps 41,166--
41,166
(61,629)
Nonperiodic changes in benefit plans
including special termination (Note 10) 43,398
- - 43,398 (111,750)
Total other activities203,04565,800
28,752 297,597(178,288)
CHANGE IN NET ASSETS
322,451 51,505
28,752 402,708 (90,548)
NET ASSETS, BEGINNING OF YEAR2,184,101 622,629593,676 3,400,4063,490,954
NET ASSETS, END OF YEAR
$2,506,552
$674,134 $622,428 $3,803,114 $3,400,406
The accompanying notes are an integral part of these consolidated financial statements.
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University of Pittsburgh
Consolidated Statement of Activities
For the Year Ended June 30, 2012
(in thousands of dollars)
2012
Temporarily Permanently
OPERATING REVENUES:
UnrestrictedRestricted Restricted
Total
Tuition and fees
$ 682,545 $
- $
Tuition discounts(157,468)
-
Net tuition and fees
525,077
-
Commonwealth appropriation137,649
-
Commonwealth construction grants
38,019
-
Grants and contracts
730,085
-
Grants and contracts - ARRA
50,320
-
Contributions for operations24,23419,014
Investment income - operating investments
13,679
-
Endowment distributions for operations
82,595
-
Sales and services, educational and other
136,129
-
Sales and services, auxiliary
132,926
-
Rental revenue18,182
-
Other68,961
-
Net assets released from restrictions
14,797
(14,797)
-
$ 682,545
-(157,468)
-
525,077
-137,649
-
38,019
-
730,085
-
50,320
-43,248
-
13,679
-
82,595
-
136,129
-
132,926
-18,182
-68,961
-
-
Total operating revenues1,972,653
-1,976,870
4,217
OPERATING EXPENSES:
Salaries and wages
869,173
Fringe benefits
266,108 Total compensation1,135,281
Supplies114,140
Business and professional
300,322
Utilities47,536
Maintenance and facilities
44,906
Depreciation145,716
Interest46,631
Other54,598
-
-
-
-
-
-
-
-
-
-
-
869,173
-
266,108
-1,135,281
-114,140
-
300,322
-47,536
-
44,906
-145,716
-46,631
-54,598
Total operating expenses (Note 12)1,889,130
-
-1,889,130
Change in net assets from operating activities 83,523
4,217
- 87,740
OTHER ACTIVITIES:
Investment (losses) gains, net of endowment
distributions for operations
(9,740)
(33,892)
2,933
(40,699)
Contributions for endowment
-
-
35,790
35,790
Change in fair value of interest rate swaps
(61,629)
-
-
(61,629)
Nonperiodic changes in benefit plans
including special termination (Note 10)
(111,750)--
(111,750)
Total other activities
(183,119) (33,892) 38,723
(178,288)
CHANGE IN NET ASSETS(99,596)(29,675) 38,723(90,548)
NET ASSETS, BEGINNING OF YEAR2,283,697 652,304 554,9533,490,954
NET ASSETS, END OF YEAR
$2,184,101 $ 622,629 $ 593,676 $3,400,406
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C o n s o l i d at e d F i n a n c i a l S tat e m e n t s
University of Pittsburgh
Consolidated Statements of Cash Flows
For the Years Ended June 30, 2013 and 2012
(in thousands of dollars)
2013
2012
CASH AND CASH EQUIVALENTS:
End of year
$ 196,807
$
47,751
Beginning of year
47,751
87,061 CHANGE IN CASH AND CASH EQUIVALENTS
$149,056 $ (39,310)
CASH FLOWS FROM OPERATING ACTIVITIES:
Change in net assets
$ 402,708
$ (90,548)
Adjustments to reconcile change in net assets to net cash provided by
operating activities:
Depreciation
151,542
145,716
Net bond premium amortization
(5,961)
(6,226)
Loss on disposal of plant assets
3,814
2,408
Investment gains
(245,311)
(16,432)
Change in fair value of interest rate swaps
(41,166)
61,629
Contributions restricted for long-term investment
(87,130)
(76,621)
Changes in operating assets and liabilities:
Accounts, notes, contributions, and loan receivables, net
24,006
(11,937)
Other assets
(714)
852
Accounts payable and accrued expenses
442
(9,892)
Pension and postretirement obligations
(25,132)
126,712
Conditional asset remediation obligation
(375)
87
Other liabilities
2,191 (2,178)
Government student loans and deferred revenue
(4,942)
1,138
Net cash provided by operating activities173,972124,708
CASH FLOWS FROM INVESTING ACTIVITIES:
Expended for property, plant, and equipment - University
(184,104) (151,079)
Expended for property, plant, and equipment - commonwealth
(43,996)
(38,019)
Change in accounts payable for property, plant, and equipment
2,606
(7,904)
Change in investments held under securities lending program
-
101,855
Change in liabilities under securities lending program
- (101,855)
Purchases/sales of operating investments, net
218,145
(11,017)
Purchases of endowment investments (1,352,853) (1,424,870)
Proceeds from sales/maturities of endowment investments 1,239,205 1,357,327
Change in endowed funds held by third parties, excluding gains
14
Change in foundation assets
(1,492)
3,531 Net cash used for investing activities(122,475)(272,031)
CASH FLOWS FROM FINANCING ACTIVITIES:
Principal repayment of debt
(30,000) (131,500)
Proceeds from issuance of debt
122,318
122,262
Change in deposits of bond and note proceeds
(81,889)
40,630
Contributions restricted for long-term investment
87,130
76,621 Net cash provided by financing activities97,559
108,013
CHANGE IN CASH AND CASH EQUIVALENTS
$149,056
Supplemental disclosure of cash flow information:
Cash paid for interest (excluding fees)
$51,117 $53,268
Noncash investing activity for property, plant, and
equipment-accounts payable
$34,786 $32,180
The accompanying notes are an integral part of these consolidated financial statements.
-4-
$ (39,310)
Notes
to
C o n s o l i d at e d F i n a n c i a l S tat e m e n t s
Note 1: Summary of Significant Accounting
and Reporting Practices
Organization
Founded in 1787, the University of Pittsburgh of the
Commonwealth System of Higher Education (the
University) is an institution of higher education with
a three-pronged mission to provide the highest-quality
instruction for its students, engage in innovative research
activities, and support the state and local community
through public service programs. In its 226 year history,
the University has evolved into an internationally
recognized center of learning and research. The
University’s main campus in the City of Pittsburgh
is comprised of 16 schools and several academic
centers educating nearly 29,000 students in various
undergraduate, graduate, and first professional programs. Four regional campuses with a total enrollment
approximating 6,500 students are located throughout
western Pennsylvania.
Relationship with the Commonwealth of Pennsylvania
The University derives its corporate existence under
the laws of the Commonwealth of Pennsylvania (the
commonwealth) by reason of the act of the General
Assembly of the commonwealth establishing an
“Academy or Public School in the town of Pittsburgh” on
February 28, 1787 and from the act of February 18, 1819
incorporating the “Western University of Pennsylvania.”
In 1908, the University’s name was changed to the
“University of Pittsburgh” by order of the Court of
Common Pleas of Allegheny County. In 1966, the
Pennsylvania State Legislature enacted the “University
of Pittsburgh-Commonwealth Act,” which changed the
name of the University to the “University of Pittsburgh
– of the Commonwealth System of Higher Education”
and established the University as an instrumentality of
the commonwealth to serve as a state-related institution
in the Commonwealth System of Higher Education. The
University is a Pennsylvania nonprofit corporation subject
to the Nonprofit Corporation Law of 1988. The entire management, control, and conduct of the
instructional, administrative, and financial affairs of
the University are vested in the Board of Trustees.
The Board of Trustees is composed of fifty-two
members (thirty-six voting members), including twelve
commonwealth trustees and sixteen special trustees
elected by the board. Special trustees may attend all
meetings of the board and are entitled to and exercise
all rights, responsibilities, and privileges of trusteeship,
except the right to vote at board meetings.
As a state-related institution, the University receives an
annual operating appropriation from the commonwealth.
The appropriation is subject to the commonwealth’s
annual budget process. There is no assurance that such
appropriation will continue to be made, or will be made,
at current levels or at levels requested by the University.
The appropriation from the commonwealth was $144.3
million in 2013 and $137.6 million in 2012.
In addition to the annual appropriation, the
commonwealth also funds certain capital projects in
support of the University’s mission. Amounts funded by
the commonwealth for capital projects were $44.0 million
in 2013 and $38.0 million in 2012.
Basis of Presentation
The consolidated financial statements include the
accounts of the University, which do not include the
net assets or activities of the University of Pittsburgh
Medical Center (UPMC) or the University of Pittsburgh
Physicians (UPP) clinical practice plans, as they are
separate legal entities not controlled by the University.
The University does have the right to designate one-third
of the members of the UPMC Governing Board and its
Executive Committee.
The other activities section of the Consolidated
Statements of Activities includes investment gains
(losses), net of endowment distributions for operations;
contributions for endowment; changes in fair value of
interest rate swaps; nonperiodic changes in pension and
postretirement benefit plans; and other nonrecurring or
unusual revenues or expenses. Endowment distributions
for operations represent endowment income distributions
that are not reinvested in the endowment (see Note 11).
Basis of Accounting
The consolidated financial statements have been prepared on the accrual basis of accounting in conformity
with accounting principles generally accepted in the
United States of America (GAAP) as promulgated by the
Financial Accounting Standards Board (FASB).
In accordance with GAAP, the University’s net assets
have been classified as either unrestricted, temporarily restricted, or permanently restricted based upon the
existence or absence of donor-imposed restrictions.
Unrestricted net assets are not subject to donor-imposed
restrictions and are used for general operating purposes of
-5-
Notes
to
C o n s o l i d at e d F i n a n c i a l S tat e m e n t s
the University. This class of net assets also includes certain contributions and endowment earnings whose donorimposed restrictions have been met within the fiscal year.
Temporarily restricted net assets are subject to certain
time or purpose restrictions by the donor. Upon satisfaction of these restrictions, the net assets are transferred
to unrestricted. Amounts released from restrictions in
fiscal 2013 and 2012 relate primarily to cash collections
on pledges where purpose restrictions had already been
met. Temporarily restricted net assets at June 30, 2013
and 2012 consist of endowment balances ($648.9 million
and $583.5 million, respectively); the net present value
of temporarily restricted contributions and unconditional
pledges ($20.6 million and $34.5 million, respectively);
and split-interest agreements ($4.6 million in both years).
Permanently restricted net assets are those subject to permanent donor-imposed restrictions and at June 30, 2013
and 2012 consist of endowment balances ($597.5 million
and $556.3 million, respectively); the net present value
of permanently restricted contributions and unconditional
pledges ($12.8 million and $25.5 million, respectively);
and private student loan funds ($12.1 million and $11.9
million, respectively).
Donor-restricted endowed contributions require that the
original corpus of the contributions be maintained in
perpetuity. The distributions from earnings generated by
these contributions may be either expended or reinvested
in the endowment, in accordance with donor restrictions
and contribution and spending policies (see Note 11).
Estimates
The preparation of the consolidated financial statements
requires management to make estimates and assumptions
that affect the reported amounts of assets and liabilities,
disclosure of contingent assets and liabilities at the date
of the consolidated financial statements, and the reported
amounts of revenues and expenses during the reporting
period. Actual results could differ materially from those
estimates.
Revenue Recognition
Revenue for programs or activities to be conducted in
future periods such as student tuition and room and
board are classified as deferred revenue. Revenue for
these activities is recognized as services are provided.
Advanced receipt of exchange transactions such as grants
and contracts are also classified as deferred revenue, with
-6-
revenue being recognized as funds are expended and
sponsored programs are executed.
Tuition discounts are recorded to the extent that either
institutional financial aid or aid funded by contributions, endowment distributions, and grant activities are
awarded. Tuition discounts attributable to institutional
funds in 2013 and 2012 were $136.9 million and $135.1
million, respectively. Tuition discounts attributable to
contributions, endowment distributions, and grant activities in 2013 and 2012 were $21.3 million and $22.4 million, respectively.
Government Loan Funds
U.S. government-sponsored student loan funds are
recorded as liabilities because these funds are refundable
to the federal government under certain conditions.
Student loan funds donated by private groups, organizations, or individuals are recorded as permanently
restricted net assets since such funds operate on a revolving fund basis with principal and interest payments
remaining in the fund for future lending.
Cash and Cash Equivalents and Operating
Investments
Cash equivalents consist of investments with original
maturities of three months or less and all assets invested
in the University’s short-term investment fund, which the
University utilizes to fund daily cash needs. The fund
invests in short-term Treasury securities and other
short-term, high quality securities, all of which can be
liquidated without penalty within 7 days. All securities
held in the fund must be rated A3/P-1 or better by
Moody’s Investors Service or A-/A-1 or better by
Standard & Poor’s Ratings Services at the time of
purchase. Cash and cash equivalents that are part of
endowment investments are shown therewith as these
funds are used for endowment purposes rather than
University operating needs.
Operating investments primarily include high quality
obligations of the U.S. government and government
agencies, bank certificates, commercial paper, corporate
notes, and other fixed income obligations. Operating
investments are reported at fair value, generally based on
quoted market prices, and are used for general operating
purposes.
Allowance for Doubtful Accounts
The University maintains allowances for doubtful
accounts to reflect management’s best estimate of
probable losses inherent in receivable balances.
Management determines the allowances for doubtful
accounts based on known troubled accounts, historical
experience, and other currently available evidence.
Receivables are written off when management determines
they will not be collected.
Deposits of Bond and Note Proceeds
Deposits of bond and note proceeds consist of unspent
funds which will be used for certain capital projects and
for repayment of certain debt obligations. These funds
are invested in cash, cash equivalents, and U.S. Treasury
securities and are reported in the Consolidated Balance
Sheets at fair value.
Endowment Investments
The University’s endowment investments are reported at
fair value. The fair value of direct University holdings
in publicly traded securities is based upon quoted market
prices. The fair value of all other investments, which
consist of indirect holdings in both privately and publicly
traded assets, is determined using net asset value (NAV)
per share or unit of interest. Used as a practical expedient for the estimated fair value, NAV per share or its
equivalent is provided by the fund manager and reviewed
by the University. Indirect holdings of private assets primarily consist of University interests in funds investing in
nonmarketable alternatives, real assets, and/or distressed
securities, whereas indirect holdings of publicly traded
assets primarily consist of University interests in marketable alternatives or other commingled funds.
Nonmarketable alternatives are private equity or equitylike holdings, such as mezzanine and subordinated debt
interests, in venture, buyout, or recapitalized companies
or properties. Real assets are physical assets, or financial
assets associated with such physical assets, whose income
streams and/or fair values tend to rise with inflation;
they include real estate, natural resources, commodities,
and other hard assets. Marketable alternatives consist of
distressed debt and hedging strategies, including eventdriven hedging strategies, such as merger or credit arbitrage, and value-driven hedging strategies, such as long/
short, market neutral, and other hedging strategies.
-7-
Due to the nature of the investments held by the funds,
changes in market conditions, economic environment,
regulatory environment, currency exchange rates, interest
rates, and commodity price fluctuations may significantly
impact the NAV of the funds and, consequently, the fair
value of the University’s interest in the funds and could
materially affect the amounts reported in the consolidated
financial statements. Although a secondary market exists
for these investments, it is not active, and individual
transactions are typically not observable. When transactions do occur in this limited secondary market, they may
occur at discounts to the reported NAV. It is therefore at
least reasonably possible that if the University were to sell
these investments in the secondary market, a buyer may
require a discount to the reported NAV, and the discount
could be significant. The University attempts to manage
these risks through diversification, ongoing due diligence
of fund managers, maintaining adequate liquidity, and
continuously monitoring economic and market conditions.
Derivative Financial Instruments
The University records derivatives at fair value in the
Consolidated Balance Sheets with changes in fair value
reflected in the Consolidated Statements of Activities (see
Note 9).
Contributions
The University records at fair value unconditional pledges
(which are agreements with donors involving nonreciprocal transfers of cash, other assets, or services) as either
temporarily restricted or permanently restricted contributions dependent upon the nature of the donor-imposed
restrictions. Contributions whose restrictions are met in
the same fiscal year as receipt are combined and reported
with unrestricted contributions. Contributions receivable
are discounted at a risk-adjusted rate commensurate with
the donor’s payment plan.
Conditional pledges of cash or other assets are recognized
as contribution revenues and receivables when the conditions surrounding the pledge are substantially met.
Bequests are considered to be intentions to give and do
not fall within the definition of an unconditional pledge,
and hence, are not recognized in the consolidated financial
statements.
Notes
to
C o n s o l i d at e d F i n a n c i a l S tat e m e n t s
Split-Interest Agreements
These agreements with donors consist primarily of
charitable gift annuities, pooled income funds, and
irrevocable charitable remainder trusts for which the
University serves as trustee. Assets are invested and
payments are made to donors and/or other beneficiaries
in accordance with the respective agreements. Other
liabilities include $9.0 million at June 30, 2013 and 2012
for split-interest agreements.
Foundation Assets
The University’s foundation assets include the Bradford
Educational Foundation (BEF). The BEF is a
509(a)(3) Type III supporting organization whose sole
purpose is to receive, administer, and distribute property
for the benefit of the University of Pittsburgh Bradford
campus. The BEF is governed by an independent board
of directors, with the majority of members being nonUniversity members. Although the University does not
exercise control of the BEF, all assets held by the BEF
are held for the financial benefit of the University. As
such, the consolidated financial statements include the net
assets and annual change in net assets of the BEF.
Property, Plant, and Equipment
Property, plant, and equipment is recorded at cost,
or if acquired by contribution, at fair value as of the date
of the contribution. Depreciation is calculated using the
straight-line method. Useful lives generally range from
15 to 40 years for buildings and improvements and 5 to
10 years for furnishings and equipment. As assets are
retired, sold, or otherwise disposed, the cost and related
accumulated depreciation are removed from the accounts,
and gains or losses are recognized in the Consolidated
Statements of Activities. Costs associated with the construction of new facilities and renovation and expansion
of existing facilities are capitalized within construction in
progress until such projects are placed in service. The
University capitalizes software and related implementation costs and generally depreciates such assets over 5 to
10 years. Works of art, historical treasures, and similar
assets include a variety of paintings, sculptures, photographs, antiques, and furnishings, as well as scholarly
papers and archives. These assets are used for public
exhibition, the preservation of artifacts and antiques for
-8-
future generations, and scholarly research. Due to their
nature, these assets are not depreciated. Library books,
which include hard copy publications, periodicals, and
electronic publications with rights to archival content, are
depreciated over a period of 7 years. Maintenance and
repairs are expensed as incurred.
Insurance Liabilities
The University is self-insured through an agreement with
UPMC to provide medical coverage for its employees. A
liability for estimated incurred but unreported claims of
$7.4 million and $7.6 million has been recorded at
June 30, 2013 and 2012, respectively, based upon management’s analysis of claims history. This liability is
reflected in accrued payroll and related liabilities in the
Consolidated Balance Sheets.
The University is also self-insured for certain other activities, including workers’ compensation, unemployment
compensation, and litigation claims. Liabilities have
been established for these programs generally based on
third-party administrators’ estimates using the
University’s historical loss experience. The self-insurance accrual is subject to periodic adjustment by the
University based on actual loss experience factors.
Liabilities for these other self-insured obligations aggregated $9.5 million and $9.1 million at June 30, 2013 and
2012, respectively, and are included in accrued payroll
and related liabilities on the Consolidated Balance Sheets.
Grants and Contracts
The University conducts sponsored program activity
with various sponsors, including agencies and departments of the federal government, the commonwealth,
local government entities, companies, and foundations.
Sponsored activity in 2013 and 2012 was $759.4 million
and $780.4 million, respectively, with approximately 60%
of the funding awarded through the National Institutes
of Health. Grants and contracts - ARRA represents
funding received through the American Recovery and
Reinvestment Act of 2009. Most University sponsored activity is conducted on a cost reimbursable basis
with the University receiving funding after the related
expenses have been incurred. Certain sponsors, however,
provide funding in advance of related expenses, and such
funding is recorded as advanced receipt of grant funds on
the Consolidated Balance Sheets. Revenue from sponsored awards is recognized as the related expenses are
incurred. There is no assurance that sponsored awards
will continue to be made at current levels.
The University incurs both direct and indirect costs in the
conduct of its sponsored activity. Recovery of indirect
costs through federal awards is based upon predetermined
rates negotiated with the Department of Health and
Human Services. Indirect cost recovery rates from nonfederal sources may vary. Funds received through federal
sources are subject to audit each year in accordance with
the Office of Management and Budget Circular A-133.
Securities Lending
Through an agreement with its primary investment
custodian, the University made available its securities
for loan to borrowers identified by the custodian. In
exchange for lending a security, the University received
a fee and continued earning applicable interest and
dividends on the loaned security. In September 2011, the
University terminated its securities lending agreement
and all loans were recalled. There were no securities
lending transactions in 2013.
Reclassifications
Certain amounts in the 2012 consolidated financial
statements have been reclassified to conform to
the presentation of the 2013 consolidated financial
statements. Endowment earnings, including gains and
losses, in the Consolidated Statements of Activities have
been presented as endowment distributions for operations
and investment gains (losses), net of endowment
distributions for operations.
Tax-Exempt Status
The University is exempt from federal income
tax under Section 501(c)(3) of the United States Internal
Revenue Code. Accordingly, it is not subject to income
taxes except to the extent it has taxable income from
activities that are not related to its exempt purpose.
The University annually reviews its tax positions and has
determined that there are no material uncertain tax positions that require recognition in the consolidated financial
statements. No provision for income taxes was required
for 2013 or 2012.
Note 2: Accounts and Notes Receivable, Net
Accounts and notes receivable, net at June 30 consists of the following:
20132012
(in thousands of dollars)
Sponsored research receivables, net
$
$
93,284
Plant construction receivables due from commonwealth
22,615
16,039
Hospitals and affiliated organizations receivables, net
19,834
17,429
Student receivables, net
9,837
10,421
Interest income receivables
1,809
3,073
14,467
18,218
Other receivables, net
Total accounts and notes receivable, net
$
-9-
91,491
160,053
$
158,464
Notes
to
C o n s o l i d at e d F i n a n c i a l S tat e m e n t s
Note 3: Contributions Receivable, Net
Contributions receivable, net at June 30 consists of the following:
2012
2013
(in thousands of dollars)
Amounts due in:
Less than one year
One to five years
Greater than five years
Gross contributions receivable
Less:
Allowance for uncollectible pledges
Unamortized discounts
Total contributions receivable, net
$
14,350
$
19,602 841 34,793
(1,299)
(637)
$32,857
At June 30, 2013 and 2012, the five largest outstanding
pledge balances represented 37% and 52%, respectively,
of the University’s net contributions receivable.
The University has been named a beneficiary in the wills
of numerous donors or has received conditional pledges
totaling $147.4 million and $128.8 million at June 30,
2013 and 2012, respectively. These bequests and conditional pledges are not included in the consolidated financial statements.
The University is one of the beneficiaries of the Dietrich
Foundation (the Foundation), a public charity created
by William S. Dietrich II pursuant to an Amended and
Restated Declaration of Trust dated August 23, 2011
(the Trust). The Foundation is a 509(a)(3) Type I supporting organization, organized and operated exclusively
for charitable, scientific, and educational purposes. Its
primary mission is to provide ongoing support to a
number of educational institutions, largely in the greater
Pittsburgh area, including the University. The Trust
provides that five of the Foundation’s nine trustees shall
be educational institution trustees, two of whom shall be
- 10 -
33,797
26,053
1,432
61,282
(1,636)
(652)
$ 58,994
appointed by the University. The Foundation expects to
make annual distributions to its named charitable beneficiaries, pursuant to which the University would receive
25% of the amount distributed.
The market value of the Foundation’s net assets at
June 30, 2013 was reported to be approximately $552.1
million, of which approximately $138.0 million is attributable to the University based upon current beneficiary
allocations. The University has not recognized an interest in the Foundation because the Foundation’s trustees,
by a super-majority vote, have the authority to adjust
the allocation of annual distributions among the educational institution beneficiaries. Distributions from the
Foundation are recorded as contributions for endowment
in the Consolidated Statement of Activities and are held
by the University in separate, permanently restricted
funds within the University’s endowment; each is designated appropriately as a Dietrich Foundation endowment
fund. Distributions received from the Foundation in
2013 totaled $3.6 million. No distributions were made in
2012.
Note 4: Endowment and Operating Investments
Investments at June 30 consist of the following:
2013
2012
(in thousands of dollars)
Endowment investments:
Pooled
$ 2,965,077
$ 2,609,706
Nonpooled
29,130
25,781
Subtotal endowment investments 2,994,207
2,635,487
Operating investments (Note 1)407,586627,386
Total endowment and operating investments
$3,401,793
$3,262,873
Composition of endowment investments:
Cash and cash equivalents
Domestic equities
International equities
U.S. government and government agencies’
securities, bank acceptances and certificates,
and commercial paper
Corporate bonds and other obligations
Alternative investment funds and partnerships:
Marketable alternatives
Private equities/venture capital
Real assets
Total endowment investments
$
The philosophies and policies employed in the management of the endowment are long-term by definition,
as they are based on the expectation that the endowment will continue to provide financial support to the
University in perpetuity. Accordingly, the University’s
- 11 -
$
162,552
150,745
Composition of operating investments:
U.S. government and government agencies’ securities, bank
acceptances and certificates, and commercial paper
Corporate bonds and other obligations
Other Total operating investments
Unless precluded by size or donor restrictions, individual
endowment fund assets are pooled and collectively managed on a unitized basis. Each endowment fund subscribes to or disposes of units in the pool, using fair value
per unit at the beginning of the month such subscription
or disposition occurs to account for the transaction.
58,095
417,065
567,732
73,066
325,719
467,779
161,875
136,592
598,232
561,120
478,666
$2,994,207
458,333
574,187
437,936
$2,635,487
$
$
230,993
159,072
17,521
$407,586
395,246
218,950
13,190
$627,386
investment policy is intended to optimize long-term total
return — income plus capital appreciation — relative to
the level of risk taken.
The University’s investment policy contemplates the
effects of its spending policy. The endowment spending
policy balances the need for reliable and predictable earnings distributions to support current University activities with the desire to maintain the purchasing power of
endowment assets so that they can continue providing
financial support for future generations (see Note 11).
Notes
to
C o n s o l i d at e d F i n a n c i a l S tat e m e n t s
The following table summarizes the University’s investments at June 30, 2013 and 2012 for which net asset value (NAV)
was used as a practical expedient to estimate fair value:
Fair Value
Determined
UnfundedUnfunded
using NAV
CommitmentsCommitments
Asset Class/Investment Description
2013
2012
at June 30, 2013 at June 30, 2012
(in thousands of dollars)
Emerging markets equities
Commingled emerging markets fund
$ 118,428 $
83,357
$
Marketable alternatives
Distressed debt - redeemable
10,704
20,911
Distressed debt - nonredeemable
41,441
66,269
Multi-strategy/arbitrage251,953169,008
Long/short equity294,134202,145
Total marketable alternatives 598,232 458,333
-
$
-
-
491
3,320
-
-
491
3,320
Nonmarketable alternatives
Private equity funds327,174333,953237,092186,162
Venture capital funds 233,946 240,234
85,843
80,877
Total nonmarketable alternatives561,120574,187322,935267,039
Real assets
Real assets - redeemable
58,428
36,576
-
Private real estate funds 201,423 185,622
67,520
85,504
Private energy funds165,244163,607107,318 42,671
Private timber funds
53,571
52,131
-
3,632
Total real assets478,666437,936174,838131,807
Total
$1,756,446 $1,553,813 $ 498,264
$ 402,166
Descriptions follow for each of the investments set forth
in the table above:
Commingled Emerging Markets Fund
The University’s investment is in a commingled fund
that holds publicly traded emerging market equities. The
investment may be liquidated without penalty within 120
days of providing a month-end notice.
Distressed Debt – Redeemable
The University’s investment is in one commingled fund.
The fund is a hedge fund that holds both long and short
positions in publicly traded, and some privately traded,
distressed securities. Half of the University’s interest in
- 12 -
the fund may be redeemed without penalty within the
next three months and the other half can be redeemed
without penalty in the next 15 months.
Distressed Debt – Nonredeemable
The University’s investments are interests in nine commingled funds managed by three investment managers.
All of the funds hold distressed securities traded publicly
and/or privately, and all have investment periods of three
years or longer, during which committed capital may
be called. The University’s interests in the funds are
reduced typically over multi-year periods as the managers
return invested capital and distribute proceeds realized
from underlying fund assets.
Multi-Strategy/Arbitrage
The University’s investments are interests in seven commingled funds. These funds are hedge funds that hold
both long and short positions in equities, fixed income,
and financial derivatives. The University’s interests in
four of the funds may be liquidated without penalty as
follows: (a) two on an annual basis with 45-day notice;
(b) one on a quarterly basis with 30-day notice; and
(c) one on an annual basis with 30-day notice beginning
September 30, 2012. The University’s interests in two
of the funds may be liquidated in quarterly increments
of 25%. One of the funds has a 65-day notice; the other
fund has a 75-day notice. The University’s interest in the
seventh fund is being liquidated, and the University will
receive distributions over 2-4 years upon the realization
of asset sales.
Long/Short Equity
The University’s investments are interests in nine commingled funds. These funds are hedge funds that hold
both long and short positions in publicly traded global
equities. The University’s interests in all but four of the
funds may be liquidated without penalty on a quarterly or
monthly basis with 30-60 day notice. The University’s
interests in the remaining four funds may be liquidated
without penalty as follows: (a) one on a quarterly basis
with 180-day notice; (b) one on a quarterly basis in increments of 25% with 60-day notice; (c) one on an annual
basis at calendar year-end with 60-day notice; and (d) one
with 60-day notice every three years for 80% of the
assets, annually for 10% of the assets, and quarterly for
the remaining 10% of the assets.
Private Equity Funds
The University’s investments are interests in 70 commingled, private equity funds. These funds are invested
in equity and equity-like securities of mostly nonpublicly
traded companies over periods of typically three to five
years, during which committed capital may be called.
The University’s interests in private equity funds are
considered to be relatively illiquid in that they are not
easily transferable and typically achieve liquidity over
multi-year periods when and if the fund managers return
invested capital or distribute proceeds realized from
underlying fund assets.
- 13 -
Venture Capital Funds
The University’s investments are interests in 50 commingled, venture capital funds, a form of private equity.
These funds are invested in equity and equity-like securities of mostly nonpublicly traded, immature companies
over periods of typically three to five years, during which
committed capital may be called. The University’s interests in venture capital funds are considered to be illiquid
in that they are in riskier assets, they are not easily transferable, and they typically can only achieve liquidity over
multi-year periods when and if the fund managers return
invested capital or distribute proceeds from the underlying fund assets.
Real Assets - Redeemable
The University’s investments are interests in two commingled funds. These funds hold publicly traded physical assets, as well as financial assets associated with such
physical assets, including real estate, natural resources,
commodities, and the global equities of hard asset companies. The University’s interest in one of the funds is
currently being liquidated; its interest in the other fund is
fully redeemable without penalty on a monthly basis with
10-day notice.
Private Real Estate Funds
The University’s investments are interests in 31 commingled, private real estate funds. These funds are primarily
invested in privately traded real estate-related properties
and interests, including interests in companies engaged
in real estate operations, and are invested over periods of
typically three to five years, during which committed capital may be called. The University’s interests in private
real estate funds are considered to be relatively illiquid in
that they are not easily transferable and typically achieve
liquidity over multi-year periods when and if the fund
managers return invested capital or distribute proceeds
realized from underlying fund assets.
Private Energy Funds
The University’s investments are interests in 29 commingled, private energy funds. These funds are primarily invested in privately traded energy-related properties
and interests, including interests in oil and gas and other
fossil fuel reserves, production, storage, and transporta-
Notes
to
C o n s o l i d at e d F i n a n c i a l S tat e m e n t s
tion facilities, power generating plants, and companies
engaged in energy-related activities, and are invested
over periods of typically three to five years, during which
committed capital may be called. The University’s interests in private energy funds are considered to be relatively illiquid in that they are not easily transferable and
typically achieve liquidity over multi-year periods when
and if the fund managers return invested capital or distribute proceeds realized from underlying fund assets.
Private Timber Funds
The University’s investments are interests in four commingled, private timber funds. These funds are primarily
- 14 -
invested in privately traded timber properties and interests, including interests in companies that acquire, manage, and sell timberland, and are invested over periods of
typically three to five years, during which committed capital may be called. The University’s interests in private
timber funds are considered to be relatively illiquid in
that they are not easily transferable and typically achieve
liquidity over extended, multi-year periods as the fund
managers return invested capital or distribute proceeds
realized from underlying fund assets.
Note 5: Fair Value Measurements As of June 30, 2013 and 2012, the carrying values of the
University’s inventories and deferred charges, accounts
and notes receivable, contributions receivable, accounts
payable, accrued expenses, deferred student and other
revenue approximate their fair values because of the terms
and relatively short maturity. An estimate of the fair value
of student loan receivables administered by the University
under federal government loan programs is not practical
because the receivables can only be assigned to the United
States government or its designees.
Assets and liabilities that are reported at fair value on a
recurring basis are categorized into a fair value hierarchy.
Fair value is defined as the price that would be received
to sell an asset or paid to transfer a liability in an orderly
transaction between market participants at the measurement date. The three levels of the fair value hierarchy are
as follows:
•
•
Level 1 - Quoted prices (unadjusted) in active markets for identical assets that the University has the
ability to access at the measurement date. This level
of the fair value hierarchy provides the most reliable
evidence of fair value and is used to measure fair
value whenever available. Instruments valued by
Level 1 measures primarily consist of directly held
securities that are actively traded in public markets.
Level 2 - Inputs other than quoted prices included
within Level 1 that are observable for the asset or
liability, either directly or indirectly. These inputs include quoted prices for similar investments in active
markets; quoted prices for identical or similar assets
- 15 -
or liabilities in markets that are not active; inputs
other than quoted prices that are observable; and
inputs that are derived from observable market data
by correlation or other means. Instruments valued
by Level 2 measures include University holdings in
certain structured debt obligations, University interests in certain commingled investment funds, interest
rate swap agreements, certain fund investments for
which NAV is used as a practical expedient, and other
thinly-traded instruments.
•
Level 3 - Inputs that are unobservable for the asset
or liability that are used to measure fair value when
observable inputs are not available. These are inputs
that are developed based on the best information
available in the circumstances, which might include
the University’s own data. Instruments valued by
Level 3 measures primarily include University interests in certain fund investments for which NAV per
share or its equivalent is used as a practical expedient.
University investments for which NAV is used as a
practical expedient to estimate fair value are classified
as either Level 2 or 3 assets in the fair value hierarchy,
depending on the University’s ability to redeem its
interest in the fund. If the University’s interest can be
redeemed without penalty within the near term (generally within 90 days of June 30), the University’s interest
in the fund is classified as a Level 2 investment, otherwise, the University’s interest is classified as a Level 3
investment.
Notes
to
C o n s o l i d at e d F i n a n c i a l S tat e m e n t s
The following tables summarize the inputs used in valuing the University’s assets and liabilities carried at fair value at
June 30, 2013 and 2012:
2013
Level 1
Level 2
Level 3
Total
Assets
(in thousands of dollars)
Cash and cash equivalents
$ 91,964
$ 104,843
$
-
$ 196,807
Endowment investments:
Cash and cash equivalents
56,607
1,488
-
58,095
Domestic equities416,635
430
-417,065
International equities441,914118,428 7,390567,732
U.S. government, corporate bonds,
and other obligations 219,414
89,661
4,222
313,297
Marketable alternatives
-251,831346,401598,232
Private equities/venture capital
-
-
561,120
561,120
Real assets
- 58,003420,663478,666
Operating investments:
U.S. government, corporate bonds,
and other obligations 320,355
69,710
-
390,065
Other
737
- 16,784 17,521
Deposits of bond and note proceeds
42,399
48,004
-
90,403
Endowed funds held by third parties
-
-
19,954
19,954
Total assets
$1,590,025
$ 742,398
$1,376,534
$3,708,957
Liabilities
Interest rate swaps
$
-
$
67,691
$
-
$
67,691
2012
Level 1
Level 2
Level 3
Total
Assets
(in thousands of dollars)
Cash and cash equivalents
$ 19,109
$
28,642
$
-
$ 47,751
Endowment investments:
Cash and cash equivalents
30,517
42,549
-
73,066
Domestic equities315,262 10,457
-325,719
International equities376,751 83,664 7,364467,779
U.S. government, corporate bonds,
and other obligations 224,484
71,180
2,803
298,467
Marketable alternatives
-184,338273,995458,333
Private equities/venture capital
-
-
574,187
574,187
Real assets
- 35,846402,090437,936
Operating investments:
U.S. government, corporate bonds,
and other obligations 511,596
102,600
-
614,196
Other 1,190
- 12,000 13,190
Deposits of bond and note proceeds
4,942
3,572
-
8,514
Endowed funds held by third parties
-
-
18,074
18,074
Total assets
$1,483,851
$ 562,848
$1,290,513
$3,337,212
Liabilities
Interest rate swaps
$
-
$ 109,127
$
- 16 -
-
$
109,127
The following tables summarize the change in the Level 3 activity for the years ended June 30, 2013 and 2012:
2013
(in thousands of dollars)
U.S. Government
InternationalCorporate
MarketableRealPrivate
Equities and OtherAlternativesAssetsEquitiesOther Total
Balance - June 30, 2012
$ 7,364
$ 2,803
$ 273,995 $ 402,090 $ 574,187 $ 30,074 $1,290,513
Capital calls/purchases 4,650
- 111,625 48,665 74,782
560 240,282
Distributions/sales (5,225)
(296) (43,388) (60,583) (139,483)
(784) (249,759)
Transfers out
-
- (24,352)
-
-
- (24,352)
Realized losses
(22)
-
-
-
-
-
(22)
Unrealized gains
623 1,715 28,521 30,491 51,634 6,888 119,872
Balance - June 30, 2013 $ 7,390 $ 4,222 $346,401 $420,663$561,120$36,738$
1,376,534
2012
(in thousands of dollars)
U.S. Government
InternationalCorporate
MarketableRealPrivate
Equities and OtherAlternativesAssetsEquitiesOther Total
Balance - June 30, 2011
$ 12,084
$ 3,098
$ 304,350 $ 357,060 $ 552,904 $ 32,020 $1,261,516
Capital calls/purchases 1,855
- 60,000 58,923 70,564
953 192,295
Distributions/sales (4,558)
(295) (35,757) (62,701) (91,635) (2,146) (197,092)
Transfers out
-
- (52,306)
-
-
- (52,306)
Realized losses
(184)
-
-
-
-
-
(184)
Unrealized (losses) gains (1,833)
-
(2,292) 48,808 42,354
(753)
86,284
Balance - June 30, 2012 $ 7,364 $ 2,803 $273,995 $402,090$574,187$30,074$
1,290,513
Gains and losses (realized and unrealized) for Level 3 activity are reported in other activities in the Consolidated Statements
of Activities. The unrealized gains related to investments held at June 30, 2013 and 2012 were $118.3 million and $89.4 million, respectively.
For the year ended June 30, 2013, $24.4 million of Level 3 assets were transferred to Level 2 as a result of the expiration of
lock-up periods for three marketable alternatives funds; now these investments may be redeemed within 90 days of June 30.
There were $52.3 million of Level 3 assets transferred to Level 2 in 2012 as a result of the expiration of lock-up periods for
five marketable alternatives funds. There were no transfers of investments between Level 1 and Level 2 in 2013 and 2012.
- 17 -
Notes
to
C o n s o l i d at e d F i n a n c i a l S tat e m e n t s
Note 6: Property, Plant, and Equipment, Net Property, plant, and equipment, net at June 30 is summarized below:
2013
2012
(in thousands of dollars)
Land
$51,352
$51,255
Buildings and improvements 2,586,824 2,517,555
Equipment663,045647,034
Library books246,905237,145
Works of art, historical treasures, and similar assets
17,174
14,836
Construction in progress
260,070
160,695
Subtotal3,825,3703,628,520
Less: Accumulated depreciation(2,036,895)(1,912,789)
Total property, plant, and equipment, net
$1,788,475
$1,715,731
The amount capitalized in property, plant, and equipment
related to expenditures funded by the commonwealth on
behalf of the University totaled $530.5 million and
$526.7 million at June 30, 2013 and 2012, respectively.
The net book value of these items was $226.3 million and
$239.8 million at June 30, 2013 and 2012, respectively.
Note 7: Conditional Asset Remediation Obligation The University has recognized liabilities for conditional
asset retirement obligations. The University performed
an analysis of such obligations and determined that asbestos remediation costs represented the primary source of
such liabilities. The University reviewed facilities on all
campuses and estimated the timing, method, and cost of
remediation. The analysis included an estimated inflation
factor and discount rate, which were used to determine
the present value of the obligation.
- 18 -
The following table details the change in the liabilities for
the year ended June 30:
2013
2012
(in thousands of dollars)
Balance - beginning of year$40,946
Accretion
107
Liabilities settled
(482)
Balance - end of year
$40,571
$40,859
576
(489)
$40,946
Note 8: Bonds and Notes Payable
Bonds and notes payable at June 30 are reported based upon outstanding principal and consist of the following:
Range of Years
Outstanding Principal
Remaining 2013 Effective
(in thousands of dollars)
to Maturity Interest Rates 2013
2012
Variable-rate bonds:
Series 2007-B Bonds
27-28
0.14%-0.20%
$ 44,621 $ 44,621
Series 2005-B Bonds
18-25
0.13%-0.20%
45,000
45,000
Series 2005-C Bonds
19-22
0.14%-0.21%
30,000
30,000
Total variable-rate bonds 119,621 119,621
Term-rate bonds:
Series 2005-A Bonds
24-26
5.00%
40,000
40,000
Series 2002-B Bonds
18-23
5.00%
15,000
15,000
Total term-rate bonds
55,000 55,000
Fixed-rate bonds and notes:
Series 2009-A/B Bonds
1-18
3.18%-5.10% 373,140 398,140
Series 2007-B Bonds
10-15
4.28%-4.69%
60,000
60,000
Series 2005-A Bonds
15-17
4.69%-4.83%
35,000
35,000
Series 2002-A Bonds
2-10
2.68%-4.31%
30,000
35,000
Series 2002-B Bonds
13-14
4.53%-4.74%
14,500
14,500
Series 2000-A/B/C Bonds
3 mos.- 22
4.00%-5.07% 154,800 154,800
Series 2012 PANTHER Notes, due July 2, 2013
0.21% 120,000 120,000
Series 2013 PANTHER Notes, due July 11, 2014
0.18% 120,000
Noninterest-bearing promissory note
171
171
Total fixed-rate bonds and notes
907,611 817,611
Unamortized net premium
21,259
24,902
Total bonds and notes payable
$1,103,491 $1,017,134
Fair value estimates of the variable-rate bonds are based
upon quoted market prices and signify Level 1 liabilities
of the fair value hierarchy, whereas fair value estimates
of the term-rate bonds, fixed-rate bonds, and notes are
based upon observable interest rates and maturity schedules, signifying Level 2 liabilities. The following are the
fair value estimates at June 30:
2013
2012
(in thousands of dollars)
Variable-rate bonds (Level 1) $ 119,621 $119,621
Term-rate bonds (Level 2) $ 55,613 $58,275
Fixed-rate bonds and notes
(Level 2)
$1,005,794$948,932
- 19 -
The principal payments of bonds and notes payable for
the next five years ending June 30 in millions of dollars
are:
2014
2015
2016
2017
2018
$150.4
$155.0
$30.5
$27.4
$26.4
Notes
to
C o n s o l i d at e d F i n a n c i a l S tat e m e n t s
The foregoing principal payments do not include $119.6
million of variable-rate demand bonds (VRDBs) in commercial paper (CP) mode, all of which have final maturity
dates between 2031 and 2041. These bonds bear shortterm rates that are fixed over staggered periods of approximately 90 days each and are remarketed at the expiry of
each rate period.
Liquidity support for the $119.6 million of outstanding
VRDBs in CP mode is provided by the University. In the
event the University receives notice of an optional tender on its VRDBs in CP mode, the purchase price of the
bonds will be paid from the remarketing of such bonds.
However, if the remarketing proceeds are insufficient,
the University will have a current obligation to purchase
the tendered bonds. To provide a secondary source of
liquidity for this type of event, the University entered into
a $100.0 million unsecured standby liquidity agreement
with a financial institution that matures in June 2016. Since the October 2009 effective date of the liquidity
agreement, no draws have occurred.
The $55.0 million of term-rate bonds have a mandatory
tender date of September 16, 2013. On such date, the
University may elect to convert the bonds to CP mode, a
new term-rate mode, fixed-rate mode, or some combination thereof.
- 20 -
In June 2013, the University issued its Pitt Asset Notes Tax Exempt Higher Education Series 2013 (PANTHERS
of 2013) in the amount of $120.0 million. Of this
amount, $70.0 million was used to partially refund the
$120.0 million of PANTHERS of 2012 that matured
on July 2, 2013, and $50.0 million was used for equipment expenditures. The PANTHERS of 2013 mature on
July 11, 2014.
The PANTHERS of 2012 were issued in June 2012 in
the amount of $120.0 million and were repaid on July 2,
2013.
The University had three general unsecured credit facilities, aggregating $75.0 million, at June 30, 2013. No
draws were made under the facilities during 2013 or
2012. Although each of the three credit facilities carry
an expiry date of October 28, 2013, it is management’s
intention to extend each facility for another 364-day term.
Interest costs incurred in 2013 and 2012 were $44.8 million and $46.6 million, respectively. Included in these
amounts is capitalized interest associated with various
construction projects. Capitalized interest for 2013 and
2012 was $2.6 million and $1.3 million, respectively.
Note 9: Derivative and Other Financial Instruments
The University does not issue or trade derivative financial instruments except as described herein. University
financial assets are invested on its behalf with various
investment managers, some of whom are authorized to
employ derivative instruments, including swaps, futures,
forwards, and options. These derivatives are generally
used for managing interest rate or foreign currency risk
or to attain or hedge a specific financial market position. Additionally, the University has entered into various
interest rate swap agreements to hedge its interest rate risk
associated with certain debt obligations.
University debt obligations had an aggregated fair value
of $67.9 million and $109.1 million at June 30, 2013 and
2012, respectively, and are included in other liabilities
on the Consolidated Balance Sheets (see Note 5). The
fair value represents the estimated amount the University
would be required to pay to terminate these agreements as
of the respective fiscal year-end. The University recorded
in the Consolidated Statements of Activities an unrealized
gain of $41.2 million and an unrealized loss of $61.6 million in 2013 and 2012, respectively, due to changes in fair
value of the swaps.
The University may be exposed to financial loss should
a derivative counterparty fail to perform pursuant to the
instrument. In the case of exchange-traded derivatives,
the counterparty is the exchange itself. In the case of
over-the-counter derivatives, the counterparty is typically
a financial institution. Counterparty risks are mitigated
by using creditworthy counterparties, settling positions
periodically, and requiring collateral to be posted at predetermined levels of exposure.
The aggregate notional amount of the swap agreements
associated with University debt was $425.7 million at
June 30, 2013 and 2012, respectively. These swaps
were entered into for the sole purpose of hedging interest payable on certain University VRDBs. The variable
interest rates received by the University under the swap
agreements are either 67% or 70% of one- or three-month
LIBOR, while the fixed rates paid by the University
range from 3.25% to 5.14%. Net swap payments made or
received by the University are reported in interest expense
in the Consolidated Statements of Activities. No collateral was called or posted during 2013 or 2012 with respect
to these swap agreements. Furthermore, the University
does not anticipate posting collateral pursuant to these
swap agreements since the collateral thresholds applicable
to the University are infinite at the University’s current
credit ratings.
Not including University derivative instruments held by
various alternative investment funds, University financial
assets invested in derivative instruments had a fair value,
based upon Level 1 of the fair value hierarchy, of $24.4
million and $19.9 million at June 30, 2013 and 2012, respectively, which are included in endowment investments
on the Consolidated Balance Sheets.
The University liabilities arising from variable-to-fixed
interest rate swap agreements associated with certain
- 21 -
Notes
to
C o n s o l i d at e d F i n a n c i a l S tat e m e n t s
Note 10: Pension and Postretirement Obligations
Pension
The University provides retirement benefits under contributory or noncontributory plans to substantially all
employees. The University’s contributory plan provides
for participation in the Teachers Insurance and Annuity
Association (TIAA) and College Retirement Equities
Fund (CREF) and in investment funds of the Vanguard
Group. The plan is fully funded and requires three years
of service for vesting of the University contribution.
Employees hired before January 1, 1995 were immediately vested. University contributions to this plan in
2013 and 2012 were $71.9 million and $70.6 million,
respectively.
The noncontributory plan is a defined benefit pension
plan that covers employees who do not participate in the
contributory plan. The plan provides for vesting after
five years with pension benefits accruing at 2.1% of base
salary or the Social Security wage base, whichever is
lower. Pension benefits are payable upon normal retirement at age 65 or early retirement at age 55, in accordance with the conditions and pension eligibility criteria
described in the plan. University contributions to this
plan in 2013 and 2012 were $7.2 million and $2.7 million, respectively.
Postretirement
The University also provides postretirement medical and
life insurance benefits to eligible employees and their
spouses upon retirement through a contributory benefit
plan.
- 22 -
Though funding is not required, the University has
elected to fund the medical and life insurance portions of
its postretirement liability via a quasi-endowment fund,
which is managed together with the University’s pooled
endowment investments (see Notes 4 and 11). The fair
value of these investments at June 30, 2013 and 2012 was
$279.4 million and $244.9 million, respectively, and is
included in endowment investments in the Consolidated
Balance Sheets. Although the University has established
this quasi-endowment for the postretirement plan, payments to beneficiaries of this plan are currently made
through nonendowed operating funds.
Under the Medicare Prescription Drug, Improvement,
and Modernization Act of 2003, the federal government
provides a subsidy to employers equal to 28% of the
employer’s qualifying prescription drug costs for retirees
if the plan offered by the employer is at least actuarially
equivalent to Medicare Part D. The University is qualified for and receives the subsidy via a reduction in premiums charged by its provider.
In 2010, the Patient Protection and Affordable Care Act
and the Health Care and Education Reconciliation Act
(collectively, the Health Care Acts) were signed into law.
The Health Care Acts include several provisions that are
included in the measurement of the postretirement benefit
obligation.
The University uses a measurement date of June 30 for plan assets and the benefit obligations. Information related to
the benefit obligation, assets, and funded status of the defined benefit pension plan and the postretirement benefit plan
as of and for the years ended June 30, 2013 and 2012 is summarized in the table below:
Defined Benefit Plan Postretirement Plan
20132012
2013
2012
(in thousands of dollars)
Net periodic benefit cost:
Service cost
$
Interest cost
Expected return on plan assets
Actuarial loss
Amortization of transition obligation
Amortization of prior service credit
Net periodic benefit cost
$
Funded status:
Benefit obligation at beginning of year
Service cost
Interest cost
Actuarial (gain) loss
Special termination benefit
Benefits paid
Benefit obligation at end of year
5,856
3,908
(4,303)
1,809
(53)
7,217
$
$
3,570
3,562
(4,180)
(224)
2,728
$ 87,482 $ 59,969
$
5,856
3,570
3,908
3,562
(9,959)
20,981
- (718) (600) $ 86,569 $ 87,482
$
Fair value of plan assets at beginning of year
Actual return on plan assets
Actual plan contributions
Benefits paid
Fair value of plan assets at end of year
$ 54,441 $ 52,854
7,280
(541)
7,217
2,728
(718) (600)
$ 68,220 $ 54,441
Funded status - liability recognized in
Consolidated Balance Sheets:
Pension and postretirement obligations
$ (18,349) $ (33,041)
Accumulated benefit obligation
$ 14,687
17,559
3,025
3,031
(3,965)
$ 34,337
$ 10,746
17,471
516
3,031
(3,965)
$ 27,799
398,916
$
14,687
17,559
(26,615)
- (16,071) 388,476
$
$ (388,476)
298,130
10,746
17,471
61,283
24,123
(12,837)
398,916
$ (398,916)
$82,977 $83,404
Estimated 2014 employer contribution to the defined benefit plan: (in thousands of dollars)
$4,431
- 23 -
Notes
to
C o n s o l i d at e d F i n a n c i a l S tat e m e n t s
Defined Benefit Plan
20132012
Postretirement Plan
2013 2012
Weighted-average assumptions used to determine the benefit obligation (liability) at June 30:
Discount rate
5.0%4.5%5.0%4.5%
Rate of compensation increase
3.0%
Assumed health care trend cost:
Initial trend - pre-age 65 retirees
Initial trend - post-age 65 retirees
Ultimate trend
Year to reach ultimate
3.0%
-
-
-
-
-
-
-
8.0%
8.0%
-6.0%7.0%
-4.5%4.5%
-
2021
2020
Weighted-average assumptions used to
determine the net periodic cost (expense) for
the years ended June 30:
Discount rate
4.5% 6.0%4.5%6.0%
Rate of compensation increase
3.0%
3.0%
-
-
Expected long-term return on plan assets
8.0%
8.0%
-
-
Assumed health care trend cost:
Initial trend - pre-age 65 retirees
Initial trend - post-age 65 retirees
Ultimate trend
Year to reach ultimate
-
-
-
-
Estimated future benefit payments:
2014
2015
2016
2017
2018
2019 - 2023
- 24 -
-
8.0%
9.0%
-
7.0%
10.0%
-4.5%5.0%
-
2020
2017
Defined
Postretirement
Benefit Plan
Plan
(in thousands of dollars)
$ 1,571
$ 16,789
$ 1,776
$ 18,299
$ 1,990
$ 18,844
$ 2,256
$ 19,278
$ 2,561
$ 19,611
$ 17,974
$ 107,969
A one percentage point change in assumed health care cost trend rates would have the following effects on the postretirement plan:
IncreaseDecrease
(in millions of dollars)
Revised PercentRevised Percent
Amount ChangeAmount Change
Service and interest cost
(medical component only)
Total periodic benefit cost
Benefit obligation for health care
benefits
Total benefit obligation
$
$
31.8
38.3
7.9%
11.4%
$
$
25.8
28.3
12.6%
17.6%
$
$
376.6
414.5
7.4%
6.7%
$
$
314.5
352.3
10.3%
9.3%
Pension Assets
Assets related to the University’s defined benefit pension
plan are segregated in a trust managed by a third-party
investment manager. The fair value of these assets at
June 30, 2013 and 2012 was $68.2 million and $54.4
million, respectively. The fund is invested through common collective trust funds in domestic and international
equities and fixed income securities using the S&P 500
Index as a benchmark for domestic equities, the MSCI
EAFE Index for international equities, and the Barclays
Intermediate Government/Credit Bond Index for the fixed
income securities. The specific investment objective is to
meet or exceed the investment policy benchmark over the
long term. Plan investments are determined using NAV
per share as a practical expedient for estimated fair value
and are classified in the fair value hierarchy as Level 2,
as the University can redeem its interest without penalty,
generally within 90 days of June 30.
The long-term investment strategy for pension plan assets
is to meet present and future benefit obligations to all
participants and beneficiaries; cover reasonable expenses
incurred to provide such benefits, including expenses
incurred in the administration of the trust and the plan;
provide sufficient liquidity to meet benefit and expense
payment requirements on a timely basis; and provide a
total return that, over the long term, maximizes the ratio
of trust assets to liabilities by maximizing investment
return, at an appropriate level of risk. The expected
return on plan assets is based on a weighted average of
- 25 -
the individual expected return for each asset category in
the plan’s portfolio. Expected return comprises inflation
plus the real rate of return for each asset class.
Over the long term, asset allocation is believed to be
the single greatest determinant of risk and return. Asset
allocation will deviate from the target percentages due to
market movement, cash flows, and investment manager
performance. Material deviations from the asset allocation target can alter the expected return and risk of the
trust. However, frequent rebalancing to the asset allocation targets may result in significant transaction costs,
which can impair the trust’s ability to meet its investment
objective. Accordingly, the trust portfolio is periodically
rebalanced to maintain asset allocations that approximate
the targets shown below.
Domestic equity
International equity
Fixed income
Target
Asset
Allocation
35%
35%
30%
The actual asset allocation as of June 30, 2013 and 2012
was 63% and 67%, respectively, for combined equities and 37% and 33%, respectively, for fixed income
securities.
Notes
to
C o n s o l i d at e d F i n a n c i a l S tat e m e n t s
The fair value of the University’s pension plan assets at June 30, by asset category, was as follows:
2013
2012
(in thousands of dollars)
Level 2
Level 2
Asset class
Equity securities:
Stock index
$20,038
$17,268
Small cap
2,199
1,833
International
21,065 17,272
Debt securities
17,591
15,336
Cash and cash equivalents
7,327
2,732
Total
$68,220
$ 54,441
In 2012, the University adopted a Voluntary Early
Retirement Plan (VERP) for qualified staff who had completed at least 10 years of service and attained age 59 by
April 1, 2012. Ultimately, 352 staff accepted the VERP
option. The VERP included a separation payment equal
to six-month’s pay, along with certain medical and other
benefits for the staff, spouse, and dependent children. - 26 -
The separation payment, along with accumulated vacation and sick-day payments, aggregated $11.1 million and
was recognized in the fiscal 2012 Consolidated Statement
of Activities and included in accrued payroll and related
liabilities on the Consolidated Balance Sheet. The June
30, 2012 postretirement benefit obligation includes $24.1
million related to the accelerated vesting for the VERP.
Note 11: Endowment Net Assets
The commonwealth has not adopted The Uniform
Prudent Management of Institutional Funds Act of
2006 (UPMIFA) and, instead, enacted in December
1998 Pennsylvania Act 141 (codified as Title 15 of
the Pennsylvania Consolidated Statutes §5548(c) and
referred to herein as “Title 15”) to govern the investment of restricted funds held in trust by Pennsylvania
nonprofit corporations. Title 15 permits Pennsylvania
nonprofit corporations to elect a total return approach for
determining income distributions from restricted funds
held in trust, whereby income is defined as a stipulated
percentage of the value of the assets held; the stipulated
percentage must be determined at least annually and may
be no less than 2% nor more than 7%, and the value of
the assets held must be averaged over a period of three or
more preceding years. A resolution to elect a total return
approach for determining endowment income distributions for the University’s consolidated investment pool
was passed by the University’s Board of Trustees on
October 21, 1999. The University’s endowment income
distribution is determined annually using a stipulated per-
centage of 4.25% of the endowment’s three-year average
fair value, provided that such distribution is not less than
the amount distributed in the previous year. The endowment income distribution amounts for 2013 and 2012
were approximately 4.45% and 4.68%, respectively, of
the endowment’s three-year average fair value.
Employing the total return approach, the University
records the original value of an endowed contribution as
a permanently restricted asset, along with any endowment income distributions that are reinvested in the
endowment. Nonendowed funds that lack third party
donor restrictions but function as endowments (quasiendowments) are classified as unrestricted net assets. Gains and losses attributable to donor-restricted endowed
funds are recorded as temporarily restricted net assets,
whereas gains and losses attributable to quasi-endowment
funds are recorded as unrestricted net assets. Temporarily
restricted net assets also include nonendowed contributions that are subject to third party donor restrictions with
respect to purpose or time.
The University’s endowment net assets at June 30 were as follows:
2013
Temporarily Permanently
UnrestrictedRestricted Restricted
(in thousands of dollars)
Total
Donor-restricted endowment funds
$
-
$ 648,930
$ 597,494 $ 1,246,424
Quasi-endowment funds
1,735,312--
1,735,312
Total endowment net assets
$1,735,312
$648,930
$597,494 $2,981,736
2012
Temporarily Permanently
UnrestrictedRestricted Restricted Total
(in thousands of dollars)
Donor-restricted endowment funds
$
-
$ 583,459
$ 556,271
$ 1,139,730
Quasi-endowment funds 1,480,978
-
- 1,480,978
Total endowment net assets
$1,480,978
$ 583,459
$ 556,271
$2,620,708
- 27 -
Notes
to
C o n s o l i d at e d F i n a n c i a l S tat e m e n t s
The change in endowment net assets for the years ended June 30, 2013 and 2012 were as follows:
2013
Temporarily Permanently
UnrestrictedRestricted Restricted Total
(in thousands of dollars)
Endowment net assets - beginning of year
$1,480,978
$ 583,459
$ 556,271 $ 2,620,708
Endowment return:
Endowment earnings
25,756
-
2,441
28,197
Gains 178,998
65,471
76
244,545
Total endowment return 204,754
65,471
2,517
272,742
Contributions
103
- 38,706 38,809
Distributions for operations (87,513)
-
-
(87,513)
Net transfers 136,990
-
-
136,990
Endowment net assets - end of year
$1,735,312
$ 648,930
$ 597,494 $ 2,981,736
2012
Temporarily Permanently
UnrestrictedRestricted Restricted Total
(in thousands of dollars)
Endowment net assets - beginning of year
$1,369,918
$ 618,607
$ 519,695 $ 2,508,220
Endowment return:
Endowment earnings
23,649
-
1,651
25,300
Gains (losses)
54,792 (35,148)
874
20,518
Total endowment return
78,441 (35,148)
2,525
45,818
Contributions
32
- 34,051 34,083
Distributions for operations (82,595)
-
-
(82,595)
Net transfers
115,182--
115,182
Endowment net assets - end of year
$
1,480,978 $583,459 $556,271 $
2,620,708
Approximately 99 percent of the University’s endowment
funds are collectively managed in a broadly diversified
pool of assets called the consolidated investment pool.
The Investment Committee of the Board of Trustees pro-
- 28 -
vides general oversight, policy guidance and performance review of the consolidated investment pool
and approves asset allocation and spending policies.
N o t e 12: F u n c t i o n a l E x p e n s e s
The University accounts for expenses according to major classes of program services or functions. Functional
expenses for the years ended June 30 consist of the following:
2013
2012
(in thousands of dollars)
$ 526,347
$ 514,625
671,241
690,645
86,827
88,973
174,345
172,910
48,537
44,413
124,437
126,268
125,691
123,324
123,295
127,972
$1,880,720
$1,889,130
Instruction
Research
Public service
Academic support
Libraries
Student services
Institutional support
Auxiliary enterprises
Total functional expenses
Costs related to the operation and maintenance of property, including depreciation of property and equipment and
interest on related debt, are primarily allocated to program and support activities based upon salary effort.
N o t e 13: R e l at e d P a rt i e s
The University has relationships and affiliation agreements with separately incorporated entities including
UPMC and affiliated hospitals and UPP. These relationships include a common paymaster arrangement for certain University School of Medicine (SOM) faculty with
academic and clinical responsibilities; contractual obligations for UPMC and UPP to support certain educational
and research functions at the University; and property
rental agreements. Transactions with all related entities
are conducted in the ordinary course of business and are
discussed below.
Certain University SOM faculty and staff provide clinical
services through their University appointments to UPMC,
UPP, and affiliated hospitals. The University invoices
these entities monthly for reimbursement of the clinical portion of the associated compensation costs. SOM
faculty members having both a University academic
appointment and a separate, external appointment for
clinical responsibilities participate in the common paymaster arrangement for purposes of determining appropriate FICA taxation. In addition to the reimbursable
compensation costs, the University also engages in other
- 29 -
transactions with these entities, which include providing certain facilities-related services, telephone, mailing,
printing, and various other services, which are reimbursed
at cost. Reimbursements from UPMC, UPP, and affiliated
hospitals for clinical compensation and other costs totaled
$137.2 million and $128.6 million in 2013 and 2012,
respectively.
In 1998, the University signed a 10-year agreement with
UPMC that included financial commitments designed to
further the two entities’ commitment to their interrelated
teaching, research, clinical care, and community service
missions. As part of the agreement, UPMC provides
$12.5 million annually in funding for the SOM. UPMC
also provides additional funding up to $2.5 million annually on a matching basis. The match is on a one-to-two
basis with UPMC matching $1 for every $2 provided
by the University to support health sciences programs.
The University has received this match each year since
the inception of the agreement. This agreement was
amended in 2007 under essentially the same terms,
except for a provision to provide an additional $10.0 million per year in 2007, increased annually by $0.5 million
Notes
to
C o n s o l i d at e d F i n a n c i a l S tat e m e n t s
from 2008 through 2016. The University received $28.0
million and $27.5 million (including the annual match)
in 2013 and 2012, respectively. These amounts are
reported as other revenue in the Consolidated Statements
of Activities.
UPMC also provided $13.4 million and $13.1 million in
2013 and 2012, respectively, of contractual dean’s tax,
which represents support for the academic and research
activities of the SOM. This activity is reported as sales
and services, educational and other in the Consolidated
Statements of Activities.
The agreement was further amended in 2009 to include
additional financial support from UPMC through the
Children’s Hospital of Pittsburgh of UPMC (CHP) to
the University of at least $7.5 million annually related to
an agreement detailing the transfer of certain pediatric
research programs from CHP to the University. This
transfer standardized procedures, eliminated duplication of services, improved efficiency, reduced costs, and
enhanced recruitment efforts for pediatric programs. The
University received $9.6 million and $8.8 million in 2013
and 2012, respectively, related to this additional support. These amounts are reported as sales and services,
educational and other in the Consolidated Statements of
Activities.
UPMC also provides additional academic support to
the School of Medicine. These funds are used to support new programs, recruit faculty, and for general support of the School’s academic mission. The University
recorded $37.7 million and $32.1 million in 2013 and
2012, respectively. These amounts are reported as sales
and services, educational and other in the Consolidated
Statements of Activities.
Additionally, UPMC provided support to various departments within the SOM to augment their operating budgets. These payments were made to those departments
which do not generate sufficient revenues to meet their
research and academic costs. Payments made by UPMC
for this purpose totaled $8.6 million in both 2013 and
2012, and are reported as sales and services, educational
and other in the Consolidated Statements of Activities.
The University is involved in certain rental arrangements
where the University acts as both lessor or lessee with
- 30 -
UPMC and its affiliates. Rental revenue from UPMC and
affiliates totaled $10.2 million and $9.9 million in 2013
and 2012, respectively. Rent expense paid to UPMC and
affiliates totaled $24.7 million and $24.6 million in 2013
and 2012, respectively.
UPMC serves as the provider of health insurance coverage to all eligible University employees who enroll in
the plan. The University is self-insured for these costs
and reimburses UPMC for actual claims cost. Health
insurance expense including administrative fees totaled
$105.7 million and $110.8 million in 2013 and 2012,
respectively, and is reported as fringe benefits on the
Consolidated Statements of Activities.
UPMC receives federal matching funds for costs incurred
by academic medical centers for medical assistance services. The funds are remitted to the University to support the activities of the SOM, the Western Psychiatric
Institute and Clinic (WPIC), the Center for Public Health
Practice, and the clinic within the School of Dental
Medicine. These remittances were $8.2 million and
$8.4 million in 2013 and 2012, respectively, and are
reported as commonwealth appropriation revenue in the
Consolidated Statements of Activities.
In 2003, the University and UPMC created the Medical
and Health Sciences Foundation (MHSF), a separate 501(c)(3) organization. The mission of MHSF
is to create a unified fundraising organization for the
University’s schools of the health sciences and UPMC.
The arrangement calls for the cost of MHSF to be split
evenly between the University and UPMC. In 2013 and
2012, UPMC’s share of total operating costs for MHSF
totaled $4.4 million and $4.0 million, respectively, and is
reported as other revenue in the Consolidated Statements
of Activities. All contributions generated by MHSF are
credited to the University or UPMC based upon donor
intent.
In November 2004, the University entered into an agreement with UPMC to jointly construct and own the Carillo
Street steam plant, a gas-fired steam-generating facility. The plant provides steam to each entity’s respective buildings and is managed by the University. The
University maintains an ownership interest of 78.1%,
with UPMC having an ownership interest of 21.9%.
A lease arrangement exists between the University
and the commonwealth for WPIC. Since 1949, the
University has managed WPIC under an agreement
between the University and the commonwealth whereby
the University rents for a consideration of $1 per year
the land, building, equipment, and other items that are
used by WPIC. The agreement provides for continuing
terms of 10 years each; however, this agreement is cancelable by either party on one year’s written notice. In
1992, the University subleased to UPMC the land, building, equipment, and other items subject to the current
lease arrangement between the commonwealth and the
University. This sublease arrangement continued to be in
effect during 2013 and 2012. Included in property, plant,
and equipment is $194.9 million and $197.9 million at
June 30, 2013 and 2012, respectively, related to the land,
buildings, and equipment used by WPIC. Accumulated
depreciation related to these assets totaled $156.7 million and $157.0 million at June 30, 2013 and 2012,
respectively.
- 31 -
The University also has an arrangement with UPMC
whereby certain research-related costs incurred by UPMC
(primarily staff compensation) in relation to WPIC and
the University of Pittsburgh Cancer Institute (UPCI)
research awards are charged to such awards via an electronic billing and reimbursed to UPMC each month.
Payments totaled $30.4 million in 2013 and $33.6 million
in 2012 and are recorded as expenses in the Consolidated
Statements of Activities. All billings are recorded at cost.
UPMC provided support payments to UPCI for various subsidies, research initiatives, and general support.
These payments totaled $10.6 million and $11.1 million in 2013 and 2012, respectively, and are primarily
reported in other revenue in the Consolidated Statements
of Activities.
Notes
to
C o n s o l i d at e d F i n a n c i a l S tat e m e n t s
N o t e 14: C o m m i t m e n t s
and
Contingencies
At June 30, 2013 and 2012, the University had outstanding contractual commitments of $57.0 million and $136.6
million, respectively, for property, plant, and equipment
expenditures.
The University engages in various leasing activities as
both a lessor and lessee. Rental revenue from operating
leases was $18.4 million and $18.2 million in 2013 and
2012, respectively. Rental expense for operating leases
was $47.5 million in 2013 and $48.7 million in 2012.
Minimum future rental revenue and expense under operating leases that have initial or remaining noncancelable
lease terms for the years ended June 30 are as follows:
Rental
Revenue
Rental
Expense
As part of ongoing operations, the University enters into
utility contracts to secure electric and natural gas rates.
These contracts are with various utility suppliers and
some of the contracts cover multiple years. The
University monitors the energy markets on an ongoing
basis, and will make commitments on new rates if
deemed in the best interest of the University.
(in thousands of dollars)
2014
2015
2016
2017
2018
Thereafter
$17,141
$15,514
$14,763
$ 5,400
$ 4,362
$ 11,681 provide for the recovery of direct and indirect costs.
Recovery of indirect costs is recorded at predetermined
rates negotiated with the federal government. Entitlement
to these resources for the recovery of the applicable direct
and related indirect costs is generally conditioned upon
compliance with the terms and conditions of the grant
agreements and applicable federal regulations, including
the expenditure of the resources for eligible purposes.
Substantially all grants and the University’s indirect cost
rate are subject to financial and compliance reviews and
audits by the grantors. In management’s opinion, the
likelihood of a material adverse outcome upon the
University’s financial position from those reviews and
audits is remote.
$ 42,747
$ 39,622
$ 27,239
$21,657
$20,436
$ 137,225
The University is a defendant in a number of legal
actions seeking damages and other relief from the
University. While the final outcome of each action
cannot be determined at this time, legal counsel and
University management are of the opinion that the liability, if any, in these legal actions will not have a material
adverse effect on the University’s consolidated financial
statements.
The University receives significant financial assistance
from the federal government including the sponsorship of
federal research projects. Grants and contracts normally
The University conducts a review of contracts and
agreements that may contain guarantees, including loan
guarantees such as standby letters of credit and indemnifications. In certain contracts, the University agrees to
indemnify a third-party service provider under certain circumstances. Pursuant to its bylaws, the University provides indemnification to directors, officers and, in some
cases, employees and agents against certain liabilities
incurred as a result of service provided on behalf of or
at the request of the University. The terms of indemnity
vary from agreement to agreement, and the amount of
indemnification, if any, cannot be reasonably determined.
N o t e 15: S u b s e q u e n t E v e n t s
The University has evaluated subsequent events through September 17, 2013, the date on which the consolidated
financial statements were issued, and determined that there were no subsequent events requiring disclosure or
adjustment to the consolidated financial statements.
- 32 -
Membership
of the
Members
Ex-Officio
( N on v o t i n g )
Tom Corbett, Governor
of the Commonwealth of
Pennsylvania
Board
of
T r u s t e e s F i s c a l Y e a r 2013
2011 – 15
Charles E. Bunch
Robert G. Lovett
Martha Hartle Munsch
Stephen R. Tritch
Ronald J. Tomalis,
Secretary of Education
of the Commonwealth of
Pennsylvania
2012 – 16
Eva Tansky Blum
Catherine D. DeAngelis
Brian Generalovich
Marlee S. Myers
Robert P. Randall
Rich Fitzgerald, Chief
Executive of Allegheny
County
Special Trustees
Luke Ravenstahl, Mayor of
the City of Pittsburgh
Members
Ex-Officio
(Voting)
Mark A. Nordenberg,
Chancellor
and Chief Executive Officer
Term Trustees
2009 – 13
Suzanne W. Broadhurst
Dawne S. Hickton
Charles M. Steiner
2010 – 14
Robert M. Hernandez
John A. Swanson
Burton M. Tansky
Sam S. Zacharias
2009 – 13
Roberta A. Luxbacher
Susan P. McGalla
Robert A. Paul
Thomas E. Richards
2010 – 14
Mary Ellen Callahan
Terrence P. Laughlin
William E. Strickland Jr.
Thomas J. Usher
2011 – 15
G. Nicholas Beckwith III
John H. Pelusi Jr.
Emil M. Spadafore Jr.
A. David Tilstone
2012 – 16
David C. Chavern
Brenton L. Saunders
Tracey T. Travis
A l u mn i T r u s t e e s
2009 – 13
Bobbie Gaunt
Bryant J Salter
2010 – 14
F. James McCarl III
Keith E. Schaefer
2011 – 15
Michael A. Bryson
2012 – 16
Jack D. Smith
C ommon w e a l t h
Trustees
G: Governor appointment
H: House appointment
S: Senate appointment
2009 – 13
Sy Holzer (G)
William K. Lieberman (S)
Thomas L. VanKirk (H)
2010 – 14
John A. Maher III (H)
Morgan K. O’Brien (G)
John J. Verbanac (S)
Emeritus Trustees
Ruggero J. Aldisert
J. David Barnes
Steven C. Beering
Thomas G. Bigley
Frank V. Cahouet
John G. Conomikes
George A. Davidson Jr.
Herbert P. Douglas Jr.
Helen S. Faison
D. Michael Fisher
E. Jeanne Gleason
J. Roger Glunt
Henry L. Hillman
Earl F. Hord
A. Alice Kindling
Paul E. Lego
George L. Miles Jr.
Frank E. Mosier
Alfred L. Moyé
H. Lee Noble
Thomas H. O’Brien
Anthony J.F. O’Reilly
James C. Roddey
Farrell Rubenstein
Richard P. Simmons
Dick Thornburgh
Edward P. Zemprelli
2011 – 15
John A. Barbour (G)
Herbert S. Shear (H)
Peter C. Varischetti (S)
2012 – 16
Jay Costa, Jr. (S)
Ira J. Gumberg
(G 2008-2012)
John Wright Joyce
(H 2008-2012)
The consolidated financial statements have been reviewed and approved by the University’s Audit Committee. The Audit Committee is comprised of outside directors having requisite financial expertise and meets regularly
with University management and both internal and external auditors to review internal accounting controls, audit
issues, and financial reporting matters. The committee meets with the external auditors in private sessions and is
also responsible for approving the independent auditing firm retained each year. Nonvoting representatives on the
committee include members of the University’s administration as well as student, faculty, and staff representatives.
- 33 -
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
AND OMB CIRCULAR A-133 REPORTS
UNIVERSITY OF PITTSBURGH OF THE
COMMONWEALTH SYSTEM OF HIGHER EDUCATION
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
YEAR ENDED JUNE 30, 2013
Federal Grantor/Pass-Through Grantor/Program Title
CFDA
Number
Agency or
Pass-Through #
Federal
Expenditures
I. RESEARCH & DEVELOPMENT CLUSTER (excluding ARRA):
Department of Health and Human Services:
National Institutes of Health:
Direct:
Family Smoking Prevention and Tobacco Control Act
Regulatory Research
Environmental Health
Oral Diseases and Disorders Research
Human Genome Research
Research Related to Deafness and Communication Disorders
Research and Training in Complementary and
Alternative Medicine
National Center on Sleep Disorders Research
Mental Health Research
Alcohol Research Programs
Drug Abuse Scientist Development Award and Research
Scientist Awards
Drug Abuse and Addiction Research Programs
Mental Health Research Career/Scientist
Development Awards
Mental Health National Research Service
Awards for Research Training
Discovery and Applied Research for Technological
Innovations to Improve Human Health
Minority Health and Health Disparities Research
Trans-NIH Research Support
National Center for Advancing Translational Sciences
Research Infrastructure Programs
Nursing Research
National Center for Research Resources
Cancer Cause and Prevention Research
Cancer Detection and Diagnosis Research
Cancer Treatment Research
Cancer Biology Research
Cancer Centers Support Grants
Cancer Research Manpower
Cancer Control
Cardiovascular Diseases Research
Lung Diseases Research
Blood Diseases and Resources Research
Arthritis, Musculoskeletal & Skin Diseases Research
Diabetes, Digestive, and Kidney Diseases Extramural Research
Digestive Diseases and Nutrition Research
Kidney Diseases, Urology & Hematology Research
Extramural Research Programs in the Neurosciences
and Neurological Disorders
Allergy, Immunology & Transplantation Research
35
93.077
93.113
93.121
93.172
93.173
$
1,565,229
5,129,753
9,386,844
(563)
3,663,362
93.213
93.233
93.242
93.273
1,710,123
484,773
39,374,192
7,716,723
93.277
93.279
419,049
15,778,426
93.281
2,135,366
93.282
1,316,525
93.286
93.307
93.310
93.350
93.351
93.361
93.389
93.393
93.394
93.395
93.396
93.397
93.398
93.399
93.837
93.838
93.839
93.846
93.847
93.848
93.849
4,268,382
33,299
212,800
1,282,297
3,249,758
6,578,985
14,819,739
11,329,541
2,290,004
17,512,541
5,566,974
12,600,851
1,746,367
(16,254)
28,774,976
22,532,617
1,910,167
7,001,252
47,161,320
951,919
(25,377)
93.853
93.855
20,041,648
43,107,187
UNIVERSITY OF PITTSBURGH OF THE
COMMONWEALTH SYSTEM OF HIGHER EDUCATION
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
YEAR ENDED JUNE 30, 2013
Federal Grantor/Pass-Through Grantor/Program Title
Microbiology & Infectious Diseases Research
Biomedical Research and Research Training
Child Health and Human Development Extramural
Research
Aging Research
Vision Research
Medical Library Assistance
International Research and Research Training
Other National Institutes of Health:
Aging
Allergy and Infectious Diseases
Cancer
Child Health and Human Development
Environmental Health Sciences
Heart, Lung & Blood
Library of Medicine
Pass-through:
Albert Einstein College
Altarum Institute
American College of Radiology
Brigham & Women's Hospital
Case Western Reserve University
Children's Hospital of Philadelphia
Children's Hospital of Philadelphia
Coalition of Cancer
Duke University
Emmes Corporation
Evanston Northwestern Healthcare Research Institute
Institute for Transfusion Medicine
J. Craig Venter Institute
Magee-Women's Research Institute & Foundation
Magee-Women's Research Institute & Foundation
Magee-Women's Research Institute & Foundation
Mayo Clinic Rochester
Ohio State University
Rho Federal Systems Division, Inc.
RTI International
SAIC-Frederick, Inc.
SAIC-Frederick, Inc.
SAIC-Frederick, Inc.
Systems Research and Applications Corporation
University Health Network
University of Alabama
University of Alabama
University of Alabama
University of Alabama
University of California at San Francisco
University of California at San Francisco
CFDA
Number
Federal
Expenditures
93.856
93.859
1,957,688
27,712,657
93.865
93.866
93.867
93.879
93.989
14,456,655
25,793,412
5,438,634
3,135,857
1,645,155
93.000
93.000
93.000
93.000
93.000
93.800
93.000
35,568
2,418,453
380,997
683,491
904
3,776,861
16,915
429,064,042
93.000
93.000
93.000
93.000
93.000
93.000
93.000
93.000
93.000
93.000
93.000
93.000
93.000
93.000
93.000
93.000
93.000
93.000
93.000
93.000
93.000
93.000
93.000
93.000
93.000
93.000
93.000
93.000
93.000
93.000
93.000
36
Agency or
Pass-Through #
EARLY AWARD
HHSN271201100111U
5U10 CA080098-14
EARLY AWARD
HHSN275200503406C
HHSN261200800001E
HHSN272200900022C
HHSN261200622012C
HHSN272201100025C
HHSN260200500007C
HHSN260200600007C
HHSN2682011000041
HHSN272200900007C
HHSN275200900091U
HHSN275201100043U
HHSN275201100049U
N01CN35000
HHSN268201100002C
N01AI25482
1U24 GM087704
25XS047
HHSN261200800001E
N01CO12400
N01ES55553
HHSN272201000031I
HHSN260200500008C
HHSN263201200010C
HHSN268201100025C
N01AI30025
HHSN271201200008C
N01AG62106
193,470
99,032
9,799
18,070
54,871
37,121
671,652
927,340
4,021
70,802
6,739
70,929
109,713
9,638
49,685
16,882
18,966
180,348
31,961
29,343
174,279
2,505,901
138,729
34,010
341,337
(265)
35,204
72,823
11,827
42,390
105,573
UNIVERSITY OF PITTSBURGH OF THE
COMMONWEALTH SYSTEM OF HIGHER EDUCATION
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
YEAR ENDED JUNE 30, 2013
Federal Grantor/Pass-Through Grantor/Program Title
University of California at San Francisco
University of Florida
University of Michigan
University of Minnesota
University of Minnesota
University of South Florida
University of South Florida
University of Texas
University of Texas MD Anderson Cancer Center
University of Utah
Westat, Inc.
Trevigen, Inc.
Brown University
Magee-Women's Research Institute & Foundation
Massachusetts Institute of Technology
Mt. Sinai School of Medicine
Boston University
Forsyth Institute
Forsyth Institute
Johns Hopkins University
Massachusetts Institute of Technology
University at Buffalo
University of Iowa
University of Iowa
University of Iowa
University of Iowa
University of Washington
Vanderbilt University
Vanderbilt University
Fred Hutchinson Cancer Research Center
University of Iowa
Arizona State University
Carnegie Mellon University
Etymotic Research, Inc.
Intelligent Hearing Systems
Neuro Kinetics, Inc.
Vanderbilt University Medical Center
Carnegie Mellon University
Group Health Cooperative
Massachusetts General Hospital
University of North Carolina
California Pacific Med Center Research Institute
Cleveland Clinic Lerner College of Medicine
Duke University
Magee-Women's Research Institute & Foundation
Autism Speaks
Beth Israel Deaconess Medical Center
Beth Israel Deaconess Medical Center
Brigham & Women's Hospital
CFDA
Number
93.000
93.000
93.000
93.000
93.000
93.000
93.000
93.000
93.000
93.000
93.000
93.111
93.113
93.113
93.113
93.113
93.121
93.121
93.121
93.121
93.121
93.121
93.121
93.121
93.121
93.121
93.121
93.121
93.121
93.172
93.172
93.173
93.173
93.173
93.173
93.173
93.173
93.213
93.213
93.213
93.213
93.233
93.233
93.233
93.233
93.242
93.242
93.242
93.242
37
Agency or
Pass-Through #
N01AI15416
HHSN26620070023C
HHSN268201100026C
N01DK70004
HHSN276201200017C
HHSN267200800019C
HHSN267200700014C
HHSN26820090039C02
HHSN26820090039C
HHSN275201000018C
HHSN261201100008C
1R43 ES021116-01
1R01 ES019955
5R01 ES011597-11
1R21 ES019498-01
1R21 ES021429-01
5R01 DE011939-14
1R01 DE023091-01
2R56 DE016376-06A1
5R01 DE021395-03
5R01 DE019523-13
R01 DE019424
5R37 DE008559-22
5U01 DE020057-03
5U01 DE020057-04
5U01 DE020057-05
5U01 DE020050-04
1R03 DE022093-01
5R03 DE022093-02
5U01 HG005152-03
1U01 HG005925-01
5R01 DC008329-05
R01 DC011184
1R44 DC010971-01
1R41 DC011236-01
1R43 DC011984-01A1
5T35 DC008763-07
1R01 AT006694-01
1UH2 AT007755-01
5U01 AT000613-11
5R21 AT003892-03
5R01 HL071194-10
HHSN268200700036C
5R01 HL096492-03
1R01 HL105549-02
3R01 MH081754-05S1
1R01 MH092440-01A1
5R01 MH092440-02
5R01 MH091448-02
Federal
Expenditures
(25)
33,443
96,931
16,645
56,510
14,275
4,163
22,800
2,498
231,406
16,615
22,401
24,877
27,976
83,246
81,975
4,474
4,293
11,221
18,919
73,277
109,815
98,710
42,205
1,061,992
80,982
70,135
10,651
11,771
1,904
(1,801)
110,512
126,862
6,705
14,190
41,253
3,672
53,954
31,280
6,821
47,363
222,551
39,650
42,321
59,550
14,719
165,977
12,807
9,777
UNIVERSITY OF PITTSBURGH OF THE
COMMONWEALTH SYSTEM OF HIGHER EDUCATION
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
YEAR ENDED JUNE 30, 2013
Federal Grantor/Pass-Through Grantor/Program Title
Carnegie Mellon University
Duke University
Duke University
Harvard Medical School
Johns Hopkins University
Johns Hopkins University
Miriam Hospital
Rand Corporation
Rand Corporation
Research Foundation for Mental Hygiene, Inc.
Research Foundation for Mental Hygiene, Inc.
Stanford University
University of Alabama
University of California at Los Angeles
University of California San Diego
University of Chicago
University of Chicago
University of North Carolina
University of Pennsylvania
University of Rochester
University of Rochester
University of Texas at San Antonio
University of Texas Southwestern Medical Center
University of Texas Southwestern Medical Center
Yale University
Boston Medical Center
Boston Medical Center
Boston Medical Center
Louisiana State University
Louisiana State University
New York University
New York University School of Medicine
Rhode Island Hospital
Yale University
Yale University
Yale University
Yale University
American Academy of Child & Adolescent Psychiatry
American Academy of Child & Adolescent Psychiatry
American Academy of Child & Adolescent Psychiatry
Carnegie Mellon University
Carnegie Mellon University
Duke University
Duke University
Florida International University
Magee-Women's Research Institute & Foundation
Magee-Women's Research Institute & Foundation
Nova Southeastern University
Oregon Health & Science University
CFDA
Number
93.242
93.242
93.242
93.242
93.242
93.242
93.242
93.242
93.242
93.242
93.242
93.242
93.242
93.242
93.242
93.242
93.242
93.242
93.242
93.242
93.242
93.242
93.242
93.242
93.242
93.273
93.273
93.273
93.273
93.273
93.273
93.273
93.273
93.273
93.273
93.273
93.273
93.277
93.277
93.277
93.279
93.279
93.279
93.279
93.279
93.279
93.279
93.279
93.279
38
Agency or
Pass-Through #
2R01 MH068243-05A1
1R34 MH091314-01A1
5R01 MH084941-02
1R01 MH093359-02
1R01 MH087233-02
5R01 MH065539-06
5R01 MH092450-02
5R01 MH087488-03
7R34 MH091319-02
5R01 MH085921-02
5R01 MH085921-03
5R01 MH078924-03
5R01 MH083756-03
1R01 MH078773
5U01 MH087981-04
5R01 MH093605-02
7R01 MH066302-09
5R01 MH080065-04
5R01 MH082794-02
1P50 MH086400-03
5P50 MH086400-04
1R21 MH097092-01
5U01 MH082221-02
5U01 MH092221-03
1R21 MH090920-01A1
1U01 AA020780
1U01 AA020780-01
1U01 AA021989
5P60 AA009803-19
5P60 AA009803-20
5R01 AA017385-05
1U24 AA022007-01
1R01 AA021900-01
1U01 AA020790-01
1U24 AA020794-01
5U01 AA020790-02
5U24 AA020794-02
5K12 DA000357-14
5K12 DA000357-15
5K12 DA000357-13
2R90 DA023426-06
5R90 DA023426-07
1R01 DA033080-01A1
1R21 DA033083-01A1
5R01 DA012414-10
3R01 DA026410-03S1
5R01 DA026410-03
5R01 DA024579-06
5R01 DA024041-06
Federal
Expenditures
27,551
7,300
(4,674)
143,343
19,285
23,837
13,576
110,079
55,806
(1,791)
121,148
168,272
28,435
(254)
25,156
518,191
98,544
121,814
124,559
(2,353)
384,997
6,943
10,229
598,984
9,746
9,858
16,091
77,589
14,185
1,664
4,599
24,158
5,628
2,704
3,655
19,018
29,388
178,950
10,497
(9,846)
30,952
29,710
21,657
15,353
68,819
5,614
216,411
20,066
22,672
UNIVERSITY OF PITTSBURGH OF THE
COMMONWEALTH SYSTEM OF HIGHER EDUCATION
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
YEAR ENDED JUNE 30, 2013
Federal Grantor/Pass-Through Grantor/Program Title
Rand Corporation
Rutgers University
Rutgers University
University of California at San Francisco
University of Michigan
University of Washington
Carnegie Mellon University
Carnegie Mellon University
Program for Appropriate Technology in Health
University of Cincinnati
University of Michigan
University of Oregon
University of Maryland
Carnegie Mellon University
Massachusetts Institute of Technology
Massachusetts Institute of Technology
Oregon Health & Science University
Columbia University
Duke University
University of North Carolina
Emory University
Carnegie Mellon University
Carnegie Mellon University
Magee-Women's Research Institute & Foundation
Pittsburgh Tissue Engineering Initiative
Stanford University
University of Michigan
Duke University
Fred Hutchinson Cancer Research Center
Fred Hutchinson Cancer Research Center
Fred Hutchinson Cancer Research Center
Health Research, Incorporated
Health Research, Incorporated
Health Research, Incorporated
Northeastern University
Ohio State University
Ohio State University
Ohio State University
Oregon Research Institute
Rand Corporation
Rand Corporation
St. Jude Children's Research Hospital
University of California
University of Hawaii
University of Minnesota
University of Minnesota
University of North Carolina
Virginia Commonwealth University
World Health Organization
CFDA
Number
93.279
93.279
93.279
93.279
93.279
93.279
93.286
93.286
93.286
93.286
93.286
93.286
93.307
93.310
93.310
93.350
93.351
93.361
93.361
93.361
93.385
93.389
93.389
93.389
93.389
93.389
93.389
93.393
93.393
93.393
93.393
93.393
93.393
93.393
93.393
93.393
93.393
93.393
93.393
93.393
93.393
93.393
93.393
93.393
93.393
93.393
93.393
93.393
93.393
39
Agency or
Pass-Through #
R01 DA032881
1R01 DA033303-01
5R21 DA026511-02
5R01 DA002277-32
2R01 DA001411-39
5R01 DA015183-10
1R21 EB012209-01A1
5R01 EB004343-06
U01 EB012495
5U54 EB007954-05
2R01 EB012579-04
1R01 EB007684-01A2
7P60 MD000207
8U54 RR022241-08
5R01 EB010246-02
1UH2 TR000496-01
1R24 OD011883-01
1R01 NR13687-01
5P01 NR010948-05
3R01 NR011464-03S1
1R01 CA165306-01
3P41 RR006009-20S1
U54 RR022241
1R21 RR031300-03
5R25 RR023286
5UL1 RR025744
3UL1 RR024986-05
5R01 CA100387-07
1U01 CA164930-01A1
5U01 CA137088-03
5U01 CA137088-04
5R01 CA126841-03
5R01 CA126841-04
7R01 CA132844-04
1R03 CA171809-01
1P01 CA163205-01
1P01 CA163205-01A1
R01 CA090787
5R01 CA140310-02
5R01 CA149105-03
R01 CA149105
5R01 CA132901-04
5R01 CA140216-03
7U01 CA130784-05
R01 CA122244
R01 CA127236-04
1R01 CA150980-01A1
5R01 CA120142-05
1U01 CA155340-01A1
Federal
Expenditures
23,422
34,055
(11)
15,596
45,996
25,030
28,395
85,773
21,055
41,672
216,304
26,551
13,364
197,024
117,823
456,675
78,572
70,744
44,044
1,543
30,716
1,640
17,854
104,352
10,564
(13,534)
(2,869)
118,043
7,031
1,510
15,347
(7,784)
121,173
30,001
3,641
58,692
113,598
(10,677)
76,453
8,465
(478)
77,683
30,610
18,976
117,266
84,639
106,526
15,903
178,120
UNIVERSITY OF PITTSBURGH OF THE
COMMONWEALTH SYSTEM OF HIGHER EDUCATION
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
YEAR ENDED JUNE 30, 2013
Federal Grantor/Pass-Through Grantor/Program Title
Boston University
California Pacific Med Center Research Institute
California Pacific Med Center Research Institute
Carnegie Mellon University
Cedars-Sinai Medical Center
Johns Hopkins University
Johns Hopkins University
Lovelace Respiratory Research Institute
Lovelace Respiratory Research Institute
NSABP Foundation, Inc.
NSABP Foundation, Inc.
NSABP Foundation, Inc.
University of Nebraska Medical Center
University of Nebraska Medical Center
University of New Hampshire
University of Oklahoma
University of Rochester
University of Texas Health Science Center
University of Washington
University of Washington
Van Andel Institute
Van Andel Institute
Van Andel Institute
Van Andel Institute
Brigham & Women's Hospital
Brigham & Women's Hospital
Children's Hospital Medical Center
Cincinnati Children's Hospital Medical Center
Duke University
Emmes Corporation
Frontier Science & Technology Research Foundation
GeneCopoeia Inc.
Gynecologic Oncology Group
Gynecologic Oncology Group
Johns Hopkins University
Johns Hopkins University
Johns Hopkins University
Magee-Women's Research Institute & Foundation
Northwestern University
Northwestern University
Northwestern University
NSABP Foundation, Inc.
NSABP Foundation, Inc.
Platypus Technologics, LLC
St. Jude Children's Research Hospital
St. Jude Children's Research Hospital
University of Michigan
University of Rochester
University of Rochester
CFDA
Number
93.394
93.394
93.394
93.394
93.394
93.394
93.394
93.394
93.394
93.394
93.394
93.394
93.394
93.394
93.394
93.394
93.394
93.394
93.394
93.394
93.394
93.394
93.394
93.394
93.395
93.395
93.395
93.395
93.395
93.395
93.395
93.395
93.395
93.395
93.395
93.395
93.395
93.395
93.395
93.395
93.395
93.395
93.395
93.395
93.395
93.395
93.395
93.395
93.395
40
Agency or
Pass-Through #
5R01 CA130853-05
2R01 CA114337-07A1
5R01 CA114337-08
5R01 CA134633-04
5R01 HL090957-04
5U01 CA152753-02
5U01 CA152753-03
5R01 CA097356-07
5R01 CA097356-08
5U24 CA114732-05
5U24 CA114732-07
5U24 CA114732-08
5R01 CA131944-03
5R01 CA131944-05
5R01 CA093375-10
1R01 CA115320-01A1
5R01 CA130853-05
U01 CA086402
5P01 CA042045-23
5U01 CA148131-03
1U01 CA152653-01
1U01 CA152653-02
1U01 CA168896-01
5U01 CA152653-02
7U10 CA031946-31
7U10 CA031946-32
5R01 CA119162-05
5R01 CA119162-06
5R01 CA131148-03
2U01 CA121947-04
5U10 CA021115-38
2R44 CA124001-03
5U10 CA027469-32
U10 CA027469
1U01 CA137443-01
U01 CA137443
U01 CA137443-01
5R01 CA163462-02
2P50 CA090386-06A2
5P50 CA090386-10
P50 CA090386
5U10 CA012027-41
U10 CA12027
5R21 CA147985-02
5U24 CA055727-18
5U24 CA055727-19
1R01 CA148713-01
1R01 CA159013-01A1
2R01 CA159013-02
Federal
Expenditures
38,839
20
8,443
136,920
96,933
(314)
215,751
(3,957)
17,629
(3,537)
107,848
9,916
(6,514)
49,440
131,750
49,142
44,985
97,641
3,109
23,970
(2)
89,707
71,129
13
33,792
8,059
7,300
14,584
141,098
4,988
24,388
(6,431)
33,928
17,502
26,220
7,175
92,654
213,510
(438)
10,978
194,963
174,641
191,165
47,743
5,250
2,686
64,676
15,124
4,932
UNIVERSITY OF PITTSBURGH OF THE
COMMONWEALTH SYSTEM OF HIGHER EDUCATION
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
YEAR ENDED JUNE 30, 2013
Federal Grantor/Pass-Through Grantor/Program Title
University of Texas Health Science Center
Virginia Commonwealth University
Yale University
H. Lee Moffitt Cancer Center & Research Institute
University of Nebraska Medical Center
University of Nebraska Medical Center
Wistar Institute
Baylor College of Medicine
Johns Hopkins University
University of Texas MD Anderson Cancer Center
Magee-Women's Research Institute & Foundation
Robert Wood Johnson Medical School-UMDNJ
University of Pennsylvania
Beth Israel Deaconess Medical Center
Brown University
Carnegie Mellon University
Case Western Reserve University
Celsense, Inc.
Claremont Graduate University
Clemson University
Johns Hopkins University
Johns Hopkins University
LIG Sciences, Inc.
Loma Linda University
Magee-Women's Research Institute & Foundation
Magee-Women's Research Institute & Foundation
Massachusetts General Hospital
Massachusetts General Hospital
New England Research Institute
New England Research Institute
New York University School of Medicine
Northwestern University
Northwestern University
Rand Corporation
Transonic Systems, Inc.
University of Iowa
University of Iowa
University of Iowa
University of Iowa
University of Louisville
University of Michigan
University of Michigan
University of Michigan
University of Minnesota
University of Minnesota
University of Minnesota
University of Pennsylvania
University of Pennsylvania
University of Pennsylvania
CFDA
Number
93.395
93.395
93.395
93.396
93.396
93.396
93.396
93.397
93.397
93.397
93.398
93.398
93.399
93.837
93.837
93.837
93.837
93.837
93.837
93.837
93.837
93.837
93.837
93.837
93.837
93.837
93.837
93.837
93.837
93.837
93.837
93.837
93.837
93.837
93.837
93.837
93.837
93.837
93.837
93.837
93.837
93.837
93.837
93.837
93.837
93.837
93.837
93.837
93.837
41
Agency or
Pass-Through #
7R21 CA130241-03
1R01 CA149305-01A1
1P01 CA154295-01A1
1R01 CA165065-01A1
5R01 CA140940-03
5R01 CA140940-04
1R01 CA165065-01A1
5P50 CA058183-18
5P50 CA088843-09
5P50 CA097007-09
5R25 CA163168-02
5R01 CA156386-07
5P50 CA143187-04
5R01 HL091757-05
5R01 HL093093-04
5R01 HL078839-06
5U01 HL103622-03
1R41 HL116014-01
1U01 HL097839-03
2R01 HL070969-05A1
5R01 HL095129-04
5R01 HL103946-02
5R44 HL106929-03
1R01 HL095973-01A1
5R01 HL091094-03
5R01 HL103825-03
3R01 HL111821-01S1
5R01 HL111821-02
5U01 HL098188-04
U01 HL098188
5R01 HL058541-15
5U01 HL080416-03
U01 HL080416-01A1
7R01 HL112646-03
1R43 HL111852-01
1R01 HL091841-03
5R01 HL091841-04
5R01 HL091841-05
8DP1 OD003819-05
5R01 HL085777-04
1R01 HL105114-02
5U01 HL094345
U01 HL094345
1R01 HL103927-01A1
1R21 HL104596-01A1
5R01 HL103827-03
1R01 HL103723-01A1
1R01 HL115041-01
5R01 HL103723-02
Federal
Expenditures
4,244
41,228
128,507
83,134
7,677
4,915
25,821
40,145
68,119
31,143
185,389
22,971
268,045
5,570
266,620
53,302
15,168
72,152
5,816
1
233,909
3,288
143,908
20,228
163,972
223,416
80,749
134,888
6,543
20,492
40,158
4,425
(4,038)
162,041
71,361
(3)
18,020
4,541
100,876
(680)
151,788
488
48,166
18,135
5,424
20,716
(1,665)
13,877
32,782
UNIVERSITY OF PITTSBURGH OF THE
COMMONWEALTH SYSTEM OF HIGHER EDUCATION
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
YEAR ENDED JUNE 30, 2013
Federal Grantor/Pass-Through Grantor/Program Title
University of Pennsylvania
University of Rochester
University of Utah
University of Washington
University of Washington
University of Washington
University of Washington
University of Washington
Wake Forest University
Yale University
Albert Einstein College
Carnegie Mellon University
Carnegie Mellon University
Duke University
Emory University
Fred Hutchinson Cancer Research Center
Fred Hutchinson Cancer Research Center
Johns Hopkins University
Louisiana State University
Lovelace Respiratory Research Institute
Lovelace Respiratory Research Institute
National Jewish Medical and Research Center
Pennsylvania State University
Temple University
University of Pennsylvania
University of Pennsylvania
University of Pennsylvania
University of Pennsylvania
University of Washington
University of Washington
Vanderbilt University
Vanderbilt University
Washington University in St. Louis
Accel Diagnostics, LLC
Carnegie Mellon University
Duke University
Medical College of Wisconsin
Medical College of Wisconsin
New England Research Institute
New England Research Institute
University of Miami
University of Utah
University of Utah
Virginia Commonwealth University
Virginia Commonwealth University
Wake Forest University
Allegheny Singer Research Institute
Boston University
Boston University
CFDA
Number
93.837
93.837
93.837
93.837
93.837
93.837
93.837
93.837
93.837
93.837
93.838
93.838
93.838
93.838
93.838
93.838
93.838
93.838
93.838
93.838
93.838
93.838
93.838
93.838
93.838
93.838
93.838
93.838
93.838
93.838
93.838
93.838
93.838
93.839
93.839
93.839
93.839
93.839
93.839
93.839
93.839
93.839
93.839
93.839
93.839
93.839
93.846
93.846
93.846
42
Agency or
Pass-Through #
5U01 HL086622-03
U01 HL096607
R01 HL107241
5R01 HL080295-06
5R01 HL080295-07
5R01 HL080295-08
5U01 HL077863-08
5U01 HL077863-09
5U01 HL101066-03
7R01 HL086418-04
2R01 HL071241-08
1R01 HL105470-01A1
R01 HL105470
1R01 HL109823-01A1
5R01 HL088019-05
5U01 HL102547-02
5U01 HL102547-03
5R01 HL090483-05
2P01 HL076100-07A1
1R01 CA164782-01
5R01 CA164782-02
5U01 HL089897
5U01 HL109086-02
2R01 HL070301-09
5R01 HL081619-04
5R01 HL087115-05
5U01 HL086622-04
5U01 HL086622-05
5R01 HL106800-02
5R01 HL106800-03
5R01 HL085317-07
R01 HL085317
5R01 HL091762-04
1R43 HL110508-01A1
5R01 HL089456-05
5R01 HL101382-04
2P01 HL081588-06
5R01 HL103427-02
5U01 HL072268-09
5U01 HL072268-10
5R01 HL091749-04
1R01 HL085707-03
5R01 HL085707-04
P01 HL107152
5P01 HL107152-02
5R37 HL058091-17
7R01 AR046588-09
1P30 AR061271-01
5P30 AR061271-02
Federal
Expenditures
(12)
4,820
4,259
(1,709)
164,597
50,171
185,337
212,085
79,552
144,673
(521)
79,859
81,398
137,444
4,887
28,990
389
54,291
669,763
(8,185)
76,146
109,441
33,528
141,098
40,279
18,155
109,374
11,369
29,705
11,740
2,395
6,228
4,492
36,071
152,347
19,322
29,996
4,354
21,954
76,060
(17,797)
(1,535)
136,310
165,276
343,800
41,748
122,788
10,437
79,567
UNIVERSITY OF PITTSBURGH OF THE
COMMONWEALTH SYSTEM OF HIGHER EDUCATION
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
YEAR ENDED JUNE 30, 2013
Federal Grantor/Pass-Through Grantor/Program Title
CellStock LLC
Children's Research Institute
Children's Research Institute
Cincinnati Children's Hospital Medical Center
Duke University
Duke University
Duke University
Harvard Medical School
Northwestern University
Swedish Health Services
Tufts Medical Center
University of Alabama
University of Alabama
University of California at Los Angeles
University of Iowa
University of Iowa
University of Iowa
University of Minnesota
University of Nottingham
University of Pennsylvania
University of Pennsylvania
University of Pennsylvania
University of Washington
Washington University in St. Louis
Carnegie Mellon University
Carnegie Mellon University
Carnegie Mellon University
Case Western Reserve University
Case Western Reserve University
Children's Hospital of Boston
Children's Hospital of Philadelphia
Children's Hospital of Philadelphia
Children's Hospital of Philadelphia
Children's Hospital of Philadelphia
Cincinnati Children's Hospital Medical Center
Cincinnati Children's Hospital Medical Center
Cincinnati Children's Hospital Medical Center
Cincinnati Children's Hospital Medical Center
Connecticut Children's Medical Center
George Washington University
George Washington University
Georgia Health Sciences University
Isogenesis, Inc.
Johns Hopkins University
Johns Hopkins University
Magee-Women's Research Institute & Foundation
Mayo Clinic Rochester
Mayo Clinic Rochester
Mayo Clinic Rochester
CFDA
Number
93.846
93.846
93.846
93.846
93.846
93.846
93.846
93.846
93.846
93.846
93.846
93.846
93.846
93.846
93.846
93.846
93.846
93.846
93.846
93.846
93.846
93.846
93.846
93.846
93.847
93.847
93.847
93.847
93.847
93.847
93.847
93.847
93.847
93.847
93.847
93.847
93.847
93.847
93.847
93.847
93.847
93.847
93.847
93.847
93.847
93.847
93.847
93.847
93.847
43
Agency or
Pass-Through #
1R41 AR057629-01A2
1P50 AR060836-01
5P50 AR060836-02
5P60 AR047784-09
3U01 AR052186-09S1
5U01 AR052186-08
5U01 AR052186-09
5R01 AG041398-20
P60 AR048098
7R01 AR060809-03
1R01 AR054938-01
5P60 AR048095-09
5P60 AR048095-10
1R21 AR060382-01A1
2R01 AR052113-06
5R01 AR052113-05
7R01 AR056959-05
5R01 AR055267-04
5R01 AR054342-05
1R01 AR064153-01
5U54 AR057319-10
7R01 AR054474-02
2R01 AR049832-07
1R01 AR062947-01A1
1R01 DK095780-01
2R01 DK060586-11
R01 DK095780
2U01 DK094157-02
DK094157
5R01 DK087794-03
5R01 DK078045-05
5R01 DK078045-06
5U01 DK074064-08
U01 DK074064-07
2UM1 DK072493-06
5R01 DK080020-04
5U01 DK072493-05
5UM1 DK072493-07
1U01 DK095745-01
1U01 DK096037-01
5U01 DK061230-11
5R18 DK082401-05
2R44 DK080538
5U01 DK074082-07
5U01 DK074082-08
5R01 DK078206-05
5R01 DK079856-02
5R01 DK079856-03
5R01 DK084960-02
Federal
Expenditures
(191)
25,271
59,690
1,521
101,809
276
7,878
76,508
2,927
13,697
(1)
(136)
16,761
137,068
76
(2,667)
6,973
2,524
83,272
10,109
6,081
4,814
27,309
30,072
9,111
111,682
14,063
105,040
4,798
62,235
140,878
15,104
206
3,409
80,322
27,086
(3,222)
30,230
1,944
66,738
414,515
12,319
(38,678)
2,084
1,658
182,183
21,824
125,202
9,304
UNIVERSITY OF PITTSBURGH OF THE
COMMONWEALTH SYSTEM OF HIGHER EDUCATION
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
YEAR ENDED JUNE 30, 2013
Federal Grantor/Pass-Through Grantor/Program Title
Medical College of Wisconsin
Mount Sinai Medical Center
Mount Sinai Medical Center
Mount Sinai School of Medicine
Mount Sinai School of Medicine
Mount Sinai School of Medicine
Mount Sinai School of Medicine
Mount Sinai School of Medicine
Neuropsychiatric Research Institute
Neuropsychiatric Research Institute
Oklahoma University Health Science Center
Pennsylvania State University
Research Foundation – State University of New York
Research Foundation – State University of New York
Research Institute at Nationwide Children's Hospital
Stanford University
University of Colorado
University of Iowa
University of Maryland
University of Maryland
University of Michigan
University of Minnesota
University of Minnesota
University of North Carolina
University of Texas at San Antonio
University of Utah
Wake Forest University
Wake Forest University
Wayne State University
Wayne State University
Pennington Biomedical Research Center
St. Luke's Roosevelt Institute for Health Sciences
University of California
University of Pennsylvania
University of Pennsylvania
University of Pennsylvania
Duke University
Cincinnati Children's Hospital Medical Center
Cincinnati Children's Hospital Medical Center
Emory University
Emory University
Emory University
Gladstone Institutes
Johns Hopkins University
Johns Hopkins University
Johns Hopkins University
Johns Hopkins University
Louisiana State University
Louisiana State University
CFDA
Number
93.847
93.847
93.847
93.847
93.847
93.847
93.847
93.847
93.847
93.847
93.847
93.847
93.847
93.847
93.847
93.847
93.847
93.847
93.847
93.847
93.847
93.847
93.847
93.847
93.847
93.847
93.847
93.847
93.847
93.847
93.848
93.848
93.848
93.848
93.848
93.848
93.849
93.853
93.853
93.853
93.853
93.853
93.853
93.853
93.853
93.853
93.853
93.853
93.853
44
Agency or
Pass-Through #
5R21 DK088018-02
5R01 DK080740-04
7R01 DK080740-02
5R01 DK038470-25
5R01 DK055023-12
5R01 DK065149-09
5U01 DK089538
7R01 DK077096-06
5R01 DK084979-02
5R01 DK084979-03
5R01 DK082766-03
1R01 DK094930-01A1
5U01 DK074063-07
5U01 DK074063-08
5R01 DK085242-04
1R01 DK092241-01A1
5U01 DK094467-02
1R21 DK096327-01
5R21 DK084566-02
P20 DK09085
5R01 DK053456-11
5R01 DK080720-03
5R01 DK080720-05
5U01 DK092239-02
5R34 DK084203-02
R01 DK091437
3R01 DK092237-02S2
5R01 DK092237-02
5U01 DK074062-08
U01 DK074062
R01 DK060412
2R01 DK072507-05
5P50 DK064539
5R01 DK072452-05
5R01 DK072452-07
5R01 DK080738-05
R01 DK077159-05
5U01 NS045911-07
5U01 NS045911-08
1R01 NS071867
1R01 NS071867-01A1
2U01 NS038455-11A1
3R01 NS057715-05S1
5R01 NS046309-06
5R01 NS057338-05
5U01 NS062851-03
5U01 NS062851-04
1R01 NS081303-01A1
5R01 NS06097
Federal
Expenditures
11,617
64,326
8,491
127,816
33,557
38,354
120,907
7,556
16,617
47,639
12,098
14,374
(100)
2,842
33,550
13,787
223,274
125
(165)
5,820
31,149
54,847
33,504
1,131
1,428
22,594
8,565
166,433
682
3,314
29,842
87,824
87,892
(3,700)
60,162
15,999
(16,506)
14,586
14,206
8,151
(1,574)
13,962
102,202
53,963
6,285
22,934
27,507
6,807
42,418
UNIVERSITY OF PITTSBURGH OF THE
COMMONWEALTH SYSTEM OF HIGHER EDUCATION
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
YEAR ENDED JUNE 30, 2013
Federal Grantor/Pass-Through Grantor/Program Title
Massachusetts General Hospital
Massachusetts General Hospital
Massachusetts General Hospital
Massachusetts General Hospital
Medical University of South Carolina
St. Joseph's Hospital and Medical Center
St. Joseph's Hospital and Medical Center
Stanford University
Stanford University
Synzyme Technologies
Synzyme Technologies
University of California
University of California at San Francisco
University of California at San Francisco
University of California at Santa Barbara
University of California at Santa Barbara
University of Cincinnati
University of Cincinnati
University of Cincinnati
University of Cincinnati
University of Colorado
University of Colorado
University of Michigan
University of Michigan
University of Texas at Dallas
University of Texas Southwestern Medical Center
University of Utah
University of Washington
University of Washington
Yale University
Yale University
Albert Einstein College
Brigham & Women's Hospital
Brigham & Women's Hospital
Brigham & Women's Hospital
Carnegie Mellon University
Children's Hospital of Boston
Duke University
Emory University
Emory University
Fred Hutchinson Cancer Research Center
Fred Hutchinson Cancer Research Center
Geneva Foundation
Gladstone Institutes
Health Research, Incorporated
Immunotope, Inc.
ImQuest BioSciences, Inc.
ImQuest BioSciences, Inc.
ImQuest BioSciences, Inc.
45
CFDA
Number
Agency or
Pass-Through #
93.853
93.853
93.853
93.853
93.853
93.853
93.853
93.853
93.853
93.853
93.853
93.853
93.853
93.853
93.853
93.853
93.853
93.853
93.853
93.853
93.853
93.853
93.853
93.853
93.853
93.853
93.853
93.853
93.853
93.853
93.853
93.855
93.855
93.855
93.855
93.855
93.855
93.855
93.855
93.855
93.855
93.855
93.855
93.855
93.855
93.855
93.855
93.855
93.855
3U01 NS066912-01A1S2
5P01 NS058793-05
5U01 NS066912-02
U01 NS052592-05
5U01 NS058728-04
5U01 NS052478-06
U01 NS052478
5R01 NS07529-02
5R01 NS07529-03
1U44 NS070324-01A1
5U44 NS070324-02
2P50 NS044378-06
5U01 NS053998-05
5U01 NS058634-04
5P01 NS044393-09
P01 NS044393
5P50 NS0444283-09
5P50 NS0444283-10
5U01 NS052220-04
5U01 NS052220-06
1R01 NS074343-01A1
5R01 NS074343-02
5U01 NS062778-04
5U01 NS069498-02
7R01 NS062065
5R01 NS061860-03
1R01 NS078331-01A1
5R01 NS072308-02
5R01 NS072308-03
2U01 NS044876-07
5U01 NS044876-09
1R01 AI094745-01A1
1P01 AI073748-01A1
5P01 AI073748-04
7UM1 AI068636-07
R01 AI066367
R01 AI070820-05
5U19 AI056363-09
5U19 AI051731-09
5U19 AI051731-10
5UM1 AI068618-06
5UM1 AI068618-07
1U01 AI082051-01
5P01 AI083050-04
1R01 AI097191-01A1
2R44 AI062177-03
1U19 AI101961-01
4R33 AI088586-03
5U19 AI077289-04
Federal
Expenditures
23,741
162,035
(11,314)
2,531
8,162
58,896
(3,176)
1,323
20,073
(50,447)
209,400
(139)
218
33,524
397,951
51,362
29
13,901
(640)
63,615
104,086
167,918
11,953
9,906
42,835
58,685
29,796
3,521
20,272
777
7,892
51,591
110,417
65,513
1,337,398
(48)
(8,164)
130,347
(5,113)
30,413
(2,634)
13,363
(3,686)
28,711
63,037
79,547
3,086
39,560
46,628
UNIVERSITY OF PITTSBURGH OF THE
COMMONWEALTH SYSTEM OF HIGHER EDUCATION
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
YEAR ENDED JUNE 30, 2013
Federal Grantor/Pass-Through Grantor/Program Title
Institute for Clinical Research Inc.
Johns Hopkins University
Johns Hopkins University
Johns Hopkins University
Loma Linda University
Louisiana State University
Magee-Women's Research Institute & Foundation
Magee-Women's Research Institute & Foundation
Magee-Women's Research Institute & Foundation
Magee-Women's Research Institute & Foundation
Magee-Women's Research Institute & Foundation
Magee-Women's Research Institute & Foundation
Magee-Women's Research Institute & Foundation
Magee-Women's Research Institute & Foundation
Magee-Women's Research Institute & Foundation
Magee-Women's Research Institute & Foundation
Magee-Women's Research Institute & Foundation
Magee-Women's Research Institute & Foundation
Magee-Women's Research Institute & Foundation
Magee-Women's Research Institute & Foundation
Massachusetts General Hospital
Montefiore Medical Center
Oregon Health & Science University
Oregon Health & Science University
Pennsylvania State University
Research Foundation – State University of New York
Scripps Research Institute
Seattle Children's Hospital
Social & Scientific Systems, Inc.
Social & Scientific Systems, Inc.
Social & Scientific Systems, Inc.
Universal Stabilization Technologies
University of California
University of California at San Francisco
University of California at San Francisco
University of California Davis
University of Central Florida
University of Maryland
University of Maryland
University of Missouri
University of Missouri
University of North Carolina
University of North Carolina
University of Pennsylvania
University of Pennsylvania
University of South Florida
University of Texas Medical Branch at Galveston
University of Washington
Vanderbilt University
CFDA
Number
93.855
93.855
93.855
93.855
93.855
93.855
93.855
93.855
93.855
93.855
93.855
93.855
93.855
93.855
93.855
93.855
93.855
93.855
93.855
93.855
93.855
93.855
93.855
93.855
93.855
93.855
93.855
93.855
93.855
93.855
93.855
93.855
93.855
93.855
93.855
93.855
93.855
93.855
93.855
93.855
93.855
93.855
93.855
93.855
93.855
93.855
93.855
93.855
93.855
46
Agency or
Pass-Through #
1U01 AI068641
1R01 AI093520-01A1
5U01 AI090727-03
7U01 AI090727-02
5R01 AI090659-03
1R01 AI090059-01
5R01 AI102835-02
5U01 AI066734-06
5U01 AI068633-06
5U01 AI068633-07
5U19 AI082639-03
5U19 AI082637
5U19 AI082637-03
5U19 AI082637-04
5U19 AI082639-03
5U19 AI082639-04
5UM1 AI068633-07
U01 AI068633-06
U01 AI068633-07
U19 1AI082639
5U01 AI087881-02
5U01 AI35004-19
5U54 AI081680-04
U54 AI081860-05
5R01 AI093804-02
1R56 AI095268-01
1P50 GM103368-01
5R21 AI099930-02
1U01 AI068636-06
5U01 AI068636
UM1 AI068636-06
5R21 A1094508-02
5R01 AI092531-02
1U01 AI100807-01
5U01 AI052748-08
5R01 AI080799-04
5R33 AI082693-04
5U54 AI057168-10
U54 AI057168
1R01 AI100890-01A1
1R01 AO76119-01A2
5U54 AI057157-10
5U54 AI057157-11
5P01 AI088564-04
7P01 AI088564-03
1R01 AI072465-01A1
5R01 AI021242-27
5U01 AI074509-07
1U01 AI104336-01
Federal
Expenditures
6,085
103,781
16,035
(4,677)
9,821
908
132,689
(1,334)
(15,296)
1,129,515
174,135
82,854
26,313
165,036
56,270
105,320
84,794
(13,980)
1,034,617
153,062
32,094
(1,399)
348,134
123,678
81,133
29,773
103,217
14,521
6,224
(19,078)
(11,326)
12,089
162,322
96,670
36,316
379,040
57,366
18,975
264,515
125,166
93,113
24,435
11,529
1,286,354
90,783
(934)
31,109
30,083
71,850
UNIVERSITY OF PITTSBURGH OF THE
COMMONWEALTH SYSTEM OF HIGHER EDUCATION
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
YEAR ENDED JUNE 30, 2013
Federal Grantor/Pass-Through Grantor/Program Title
Vanderbilt University
Vanderbilt University
West Liberty University
Carnegie Mellon University
Carnegie Mellon University
Kensey Nash Corp.
Magee-Women's Research Institute & Foundation
Massachusetts Institute of Technology
Medical College of Wisconsin
Research Foundation – State University of New York
St. Jude Children's Research Hospital
St. Jude Children's Research Hospital
Trevigen, Inc.
Trevigen, Inc.
University of Arkansas
University of Arkansas
University of Chicago
University of Kansas
University of Massachusetts
University of Michigan
University of North Carolina
University of Pennsylvania
Magee-Women's Research Institute & Foundation
Magee-Women's Research Institute & Foundation
Magee-Women's Research Institute & Foundation
Magee-Women's Research Institute & Foundation
Accessible Designs Inc
Accessible Designs Inc
Ann & Robert H. Lurie Children's Hospital of Chicago
BioChem Genetics, LLC
Carnegie Mellon University
Cincinnati Children's Hospital Medical Center
Columbia University
Emory University
Emory University
George Washington University
Koester Performance Research
Magee-Women's Research Institute & Foundation
Magee-Women's Research Institute & Foundation
Magee-Women's Research Institute & Foundation
Magee-Women's Research Institute & Foundation
Magee-Women's Research Institute & Foundation
Magee-Women's Research Institute & Foundation
Magee-Women's Research Institute & Foundation
Magee-Women's Research Institute & Foundation
Magee-Women's Research Institute & Foundation
Magee-Women's Research Institute & Foundation
Magee-Women's Research Institute & Foundation
Magee-Women's Research Institute & Foundation
CFDA
Number
93.855
93.855
93.855
93.859
93.859
93.859
93.859
93.859
93.859
93.859
93.859
93.859
93.859
93.859
93.859
93.859
93.859
93.859
93.859
93.859
93.859
93.859
93.864
93.864
93.864
93.864
93.865
93.865
93.865
93.865
93.865
93.865
93.865
93.865
93.865
93.865
93.865
93.865
93.865
93.865
93.865
93.865
93.865
93.865
93.865
93.865
93.865
93.865
93.865
47
Agency or
Pass-Through #
5R01 AI089401-04
7U01 AI077867-06
1K22 AI087703-01A1
1R01 GM087694-03
5R01 GM085022-03
1R43 GM096527-01
1R01 GM104007-01
1R01 GM081336-01A1
5R01 GM018344-03
5R01 GM063265-12
1R01 GM086415-02
1R01 GM086415-03
1R43 GM099213-01
5R44 GM087798-03
3R01 GM083144-04S1
5R01 GM083144-05
1U54 GM087519-01A1
5U01 GM094627-03
5P01 GM066524-10
5R01 GM099143-03
5R01 GM088199-05
5P01 GM055876-13
1K12 HD063087-03
5K12 HD043441-10
5K12 HD063087-03
5K12 HD063087-04
2R44 HD056705-02A1
2R44 HD060335-02
5R01 HD060997-03
HHSN275201000018C
5R01 HD071686-02
5K12 HD000850-27
5R01 HD057036-05
2R01 HD038979-11
2R01 HD038979-12
5U01 HD068541-02
1R43 HD068026-01A1
1P01 HD069316
1P01 HD069316-01A1
1P01 HD069316-02
1R01 HD075665-01
1R21 HD071707-02
1T15 HD072833-01
1T32 HD071859-01
1U01 HD069006-01
2K12 HD043441-11
3U10 HD063041-03S1
5K08 HD058073-05
5P01 HD030367-17
Federal
Expenditures
336,633
103,570
6,780
(5,737)
(12,999)
3,758
39,995
21,796
(36)
16,000
93
11,918
75,043
380,105
2
12,544
28,878
69,395
3,572
62,828
22,233
(10,147)
7,476
205,395
45,849
223,743
58,280
8,643
26,523
51,846
195,183
1,297
13,393
10,985
122,359
51,192
11,858
157,416
341,559
63,732
379,848
120,925
34,403
39,307
(1,182)
17,748
29,525
97,177
(90)
UNIVERSITY OF PITTSBURGH OF THE
COMMONWEALTH SYSTEM OF HIGHER EDUCATION
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
YEAR ENDED JUNE 30, 2013
Federal Grantor/Pass-Through Grantor/Program Title
Magee-Women's Research Institute & Foundation
Magee-Women's Research Institute & Foundation
Magee-Women's Research Institute & Foundation
Magee-Women's Research Institute & Foundation
Magee-Women's Research Institute & Foundation
Magee-Women's Research Institute & Foundation
Magee-Women's Research Institute & Foundation
Magee-Women's Research Institute & Foundation
Magee-Women's Research Institute & Foundation
Magee-Women's Research Institute & Foundation
Magee-Women's Research Institute & Foundation
Magee-Women's Research Institute & Foundation
Magee-Women's Research Institute & Foundation
Magee-Women's Research Institute & Foundation
Magee-Women's Research Institute & Foundation
Magee-Women's Research Institute & Foundation
Magee-Women's Research Institute & Foundation
Magee-Women's Research Institute & Foundation
Magee-Women's Research Institute & Foundation
Magee-Women's Research Institute & Foundation
Medical College of Wisconsin
Medical College of Wisconsin
Michigan Public Health Institute
Oklahoma State University
Oregon Health & Science University
Oregon Health & Science University
Oregon Health & Science University
Pennsylvania State University
Rhode Island Hospital
Rhode Island Hospital
ROTA Mobility, Inc.
Temple University
Three Rivers Holdings, LLC
University of California at San Francisco
University of California at San Francisco
University of California San Diego
University of Chicago
University of Iowa
University of Rochester
University of Texas Medical Branch at Galveston
University of Utah
University of Utah
University of Utah
University of Utah
University of Wisconsin
Washington University in St. Louis
Washington University in St. Louis
Wayne State University
Advanced Medical Electronics Corporation
CFDA
Number
93.865
93.865
93.865
93.865
93.865
93.865
93.865
93.865
93.865
93.865
93.865
93.865
93.865
93.865
93.865
93.865
93.865
93.865
93.865
93.865
93.865
93.865
93.865
93.865
93.865
93.865
93.865
93.865
93.865
93.865
93.865
93.865
93.865
93.865
93.865
93.865
93.865
93.865
93.865
93.865
93.865
93.865
93.865
93.865
93.865
93.865
93.865
93.865
93.866
48
Agency or
Pass-Through #
5P01 HD030367-18
5P01 HD069316-02
5R01 HD059533
5R01 HD059533-03
5R01 HD059533-04
5R01 HD065893-03
5R01 HD068578-03
5R01 HD070647-02
5R21 HD067471-02
5R21 HD068809-02
5T32 HD071859-02
5U10 HD021410-28
5U10 HD021410-29
5U10 HD047905-08
5U10 HD047905-09
5U10 HD063041-03
5U10 HD069006-02
R01 HD055475
R01 HD061811
U10 HD063036
5R01 HD062347-03
5R01 HD062347-04
5R01 HD069039-02
1R15 HD072463-01
5R01 HD062864-02
5U54 HD061939-03
5U54 HD061939-04
5U54 HD034449-16
1R01 HD072693-01
5R01 HD072693-02
1R43 HD070519-01A1
5R01 HD038856-09
5R44 HD058376-03
5K12 HD000849-25
K12 HD000849
5R24 HD050837-08
5R21 HD058269-02
5R01 HD057192-02
1R01 HD057977-01A1
5R24 HD065702-03
5R01 HD069045-02
5U01 HD049934-07
5U01 HD049934-08
5U01 HD049934-09
1R21 HD068783-01A1
2K12 HD055931-06
5K12 HD055931-05
5R01 HD062477-03
1R43 AG041667-01
Federal
Expenditures
478,754
24,130
(7,478)
52,166
138,401
200,428
243,153
206,670
105,291
1,002
7,464
12,591
4,190
200,405
187,411
33,559
142,306
370,131
162,534
13,144
20,957
2,915
35,877
22,212
89,535
36,097
17,120
5,249
230,909
75,309
637
3,976
109,426
100,716
10,158
14,978
21,760
14
16,000
18,185
10,067
39,093
25,869
85,816
4,006
100,134
22,588
21,456
40,095
UNIVERSITY OF PITTSBURGH OF THE
COMMONWEALTH SYSTEM OF HIGHER EDUCATION
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
YEAR ENDED JUNE 30, 2013
Federal Grantor/Pass-Through Grantor/Program Title
Albert Einstein College
Albert Einstein College
Boston University
California Pacific Med Center Research Institute
Carnegie Mellon University
Carnegie Mellon University
Columbia University
Duke University
Magee-Women's Research Institute & Foundation
Magee-Women's Research Institute & Foundation
Massachusetts General Hospital
Mayo Clinic Rochester
Minneapolis Medical Research Foundation
Minneapolis Medical Research Foundation
Northern Cal Institute for Research and Education
Northern Cal Institute for Research and Education
Northern Cal Institute for Research and Education
Rush University Medical Center
Rush University Medical Center
Tufts Medical Center
Tufts Medical Center
University of Delaware
University of Florida
University of Florida
University of Maryland
University of Pennsylvania
University of Pennsylvania
University of Pennsylvania
University of Pennsylvania
University of Washington
University of Washington
Wake Forest University
Massachusetts Institute of Technology
Oregon Health & Science University
Oregon Health & Science University
Physical Sciences Inc.
University of California at Los Angeles
University of Pennsylvania
Advanced Medical Electronics Corporation
University of California San Diego
University of Pennsylvania
CFDA
Number
93.866
93.866
93.866
93.866
93.866
93.866
93.866
93.866
93.866
93.866
93.866
93.866
93.866
93.866
93.866
93.866
93.866
93.866
93.866
93.866
93.866
93.866
93.866
93.866
93.866
93.866
93.866
93.866
93.866
93.866
93.866
93.866
93.867
93.867
93.867
93.867
93.867
93.867
93.879
93.879
93.899
49
Agency or
Pass-Through #
5P01 AG003949-27
5R01 AG031890-03
2R01 AG018037-12
2R01 AG026720-06A1
1R01 AG032370-01
5R01 AG032370-02
1R01 AG041797-01
5U01 AG022132-10
1R25 AG043365-01
7K01 AG031296-03
5R01 AG026240-05
5R01 AG013925-14
5U01 AG029824-02
U01 AG029824
5R01 AG034853-03
5U01 AG024904-07
5U01 AG024904-08
2P01 AG014449-14
2P01 AG014449-15
5R01 AG027002-06
5R01 AG027002-07
1R01 AG041202-01
4U01 AG022376-07
5U01 AG022376-08
1R01 AG029315-01
1R01 AG037679-01
5U01 AG030644-03
5U01 AG030644-04
U01 AG030644
5U01 AG016976-13
5U01 AG016976-14
5R01 AG033087-04
R01 EY011289
5R01 EY013516-09
R01 EY013516-10
5R44 EY018986-03
5R01 EY009859-17
5R01 EY014943-09
1R43 LM011646-01
5R01 LM010964-02
5P50 CA143187-03
Federal
Expenditures
12,278
13,597
34,011
13,300
28,220
3,135
35,160
12,607
56,761
59,424
8,890
9,783
17,492
32,093
8,418
(16,143)
58,198
46,241
256,160
17,259
7,566
12,194
189,852
1,043,102
22,883
43,817
(9,864)
593,334
46,907
2,299
61,215
36,528
57,229
53,381
173,564
226,151
190,001
47,875
9,200
224,864
19,531
49,815,150
UNIVERSITY OF PITTSBURGH OF THE
COMMONWEALTH SYSTEM OF HIGHER EDUCATION
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
YEAR ENDED JUNE 30, 2013
Federal Grantor/Pass-Through Grantor/Program Title
Health Resources and Services Administration:
Direct:
Maternal & Child Health Federal Consolidated
Programs
Emergency Medical Services for Children
Grants to Increase Organ Donations
AIDS Education and Training Centers
National Research Service Award in Primary Care Medicine
Consolidated Health Centers (Community, Migrant,
Homeless, Public Housing, and School)
Advanced Nursing Education Grant Program
Public Health Training Centers Program
Geriatric Academic Career Awards
Advanced Education Nursing Traineeships
Nurse Education, Practice and Retention Grants
Affordable Care Act (ACA) Public Health Training Centers,
Resource Development and Academic Support to the Public
Health Training Centers Program and Public Health
Infrastructure Systems and Support
Grants for Primary Care Training and Enhancement
Special Projects of National Significance
PPHF-2012 Geriatric Education Centers
Pass-through:
Isogenesis, Inc.
Epilepsy Foundation
Genetic Alliance Inc
Massachusetts General Hospital
Massachusetts General Hospital
Brigham & Women's Hospital
Carnegie Mellon University
CFDA
Number
50
Federal
Expenditures
93.110
93.127
93.134
93.145
93.186
768,116
781,435
924,311
3,952,599
228,989
93.224
93.247
93.249
93.250
93.358
93.359
531,024
254,980
279,237
151,414
320,785
643,131
93.516
93.884
93.928
93.969
413,522
201,278
184,104
405,491
10,040,416
93.000
93.110
93.110
93.110
93.110
93.127
93.297
Centers for Disease Control and Prevention:
Direct:
Innovations in Applied Public Health Research
Centers for Research and Demonstration for Health
Promotion and Disease Prevention
Injury Prevention and Control Research and State
and Community Based Programs
Immunization Research, Demonstration, Public Information and
Education Training and Clinical Skills Improvement Projects
Occupational Safety and Health Program
Centers for Disease Control and Prevention –
Investigations and Technical Assistance
Cooperative Agreements to Support State-Based Safe
Motherhood and Infant Health Initiative Programs
Other Centers for Disease Control and Prevention
Agency or
Pass-Through #
2R44 DK080538
H98MC2026B
U36 MC16509
5UA3 MC11054-03
6UA3 MC11054-04
5H34 MC19346-0200
5TP1 AH000040-02
(31,379)
45,827
13,691
(242)
3,820
845
8,907
41,469
93.061
692,339
93.135
972,318
93.136
486,393
93.185
93.262
1,601,067
2,121,700
93.283
970,355
93.946
93.000
422,255
502,906
7,769,333
UNIVERSITY OF PITTSBURGH OF THE
COMMONWEALTH SYSTEM OF HIGHER EDUCATION
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
YEAR ENDED JUNE 30, 2013
Federal Grantor/Pass-Through Grantor/Program Title
Pass-through:
University of Alabama
County of Sacramento
Pennsylvania State University
Society of Teachers of Family Medicine
Association of State and Territorial Health Officials
Association for Prevention Teaching and Research
Association for Prevention Teaching and Research
Association of American Medical Colleges
Johns Hopkins University
Johns Hopkins University
Johns Hopkins University
Pennsylvania State University
CFDA
Number
93.000
93.069
93.136
93.185
93.283
93.283
93.283
93.283
93.283
93.283
93.283
93.283
Agency for Healthcare Research and Quality:
Direct:
National Research Service Awards – Health Services
Research Training
Research on Healthcare Costs, Quality and Outcomes
Agency or
Pass-Through #
N01AI40073
75-0943-0-1-550 PHEP
5U49 CE001274-05
U66 IP000398
5U38 HM000454-04
3U50 CD300860
5U50 CD300860
5U36 CD319276
1U50 CK000203-01
5U01 CI000310
5U50 CK000203-02
1U01 CK000178-01
93.225
93.226
Pass-through:
University of Wisconsin
Vanderbilt University
Veterans Research Foundation of Pittsburgh
93.226
93.226
93.226
Substance Abuse and Mental Health Services Administration:
Direct:
Substance Abuse and Mental Health Services Projects of
Regional and National Significance
93.243
Food and Drug Administration:
Direct:
Food and Drug Administration – Research
5R01 HS018368-04
5R18 HS020415-03
1R01 HS021290-01A1
93.103
93.103
93.103
51
35,379
7,964
9,396
52,739
268,449
268,449
5U79 SM054319-11
93.103
Pass-through:
Boston University
Oregon Health & Science University
University of Tennessee
20,068
3,562
5,191
11,482
33,162
4,399
68,203
11,752
5,326
73,776
68,360
(500)
304,781
244,769
2,582,341
2,827,110
93.243
Pass-through:
Allegheny Singer Research Institute
Federal
Expenditures
14,680
14,680
48,189
48,189
5R01 FD003516-02
5R01 FD003895-02
5R01 FD003709-03
(1,793)
172,024
10
170,241
UNIVERSITY OF PITTSBURGH OF THE
COMMONWEALTH SYSTEM OF HIGHER EDUCATION
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
YEAR ENDED JUNE 30, 2013
Federal Grantor/Pass-Through Grantor/Program Title
DHHS Other:
Direct:
Family Planning Service Delivery Improvement Research Grants
Pass-through:
Southwest Research Institute
Carnegie Mellon University
Carnegie Mellon University
Carnegie Mellon University
CFDA
Number
Agency or
Pass-Through #
93.974
93.000
93.297
93.297
93.297
127,003
127,003
HHSO100201100038C
5TP1 AH000040-01
6TP1 AH000040-03
6TP1 AH000040-04
Total Department of Health and Human Services
Department of Defense:
Department of the Army:
Direct:
Military Medical Research and Development
Basic Scientific Research
Basic, Applied, and Advanced Research in Science and
Engineering
Other Department of the Army
12.420
12.431
12.630
12.000
Pass-through:
Carnegie Mellon University
Carnegie Mellon University
Cognition and Neuroergonomics Collaborative
Neuren Pharmaceuticals, Ltd
Pittsburgh Tissue Engineering Initiative
Pittsburgh Tissue Engineering Initiative
Pittsburgh Tissue Engineering Initiative
TDA Research, Inc.
United First Responders LLC
Allegheny Singer Research Institute
Braun Enterprises, Inc.
Carnegie Mellon University
Computational Diagnostics, Inc.
Florida State University
Geneva Foundation
Geneva Foundation
Greenville Hospital System
Henry M. Jackson Foundation
Indiana University
Kennesaw State University
Lipella Pharmaceuticals, Inc.
Magee-Women's Research Institute & Foundation
Medical University of South Carolina
Neuren Pharmaceuticals, Ltd
Northwestern University
12.000
12.000
12.000
12.000
12.000
12.000
12.000
12.000
12.000
12.420
12.420
12.420
12.420
12.420
12.420
12.420
12.420
12.420
12.420
12.420
12.420
12.420
12.420
12.420
12.420
52
Federal
Expenditures
42,281
46,800
24,226
279,965
393,272
$
500,936,874
$
15,316,938
304,494
68,682
1,332,268
17,022,382
W911NF-08-1-0301
W911NF-10-2-0016
W911NF-10-2-0022
W81XWH-08-2-0014
W81XWH-07-1-0415
W81XWH-10-1-0618
W81XWH-11-2-0215
W31P4Q-11-C-0134
W81XWH-11-1-0723
W81XWH-08-1-0275
W81XWH-11-C-0537
W81XWH-12-2-0004
W81XWH-05-C-0047
W81XWH-10-2-0024
W81XWH-09-2-0187
W81XWH-13-2-0031
W81XWH-08-1-0473
W81XWH-11-2-0131
W81XWH-11-1-0403
W81XWH-11-2-0081
W81XWH-12-1-0565
W81XWH-10-1-0542
W81XWH-11-2-0229
W81XWH-09-1-0496
W81XWH-10-0536
(13,593)
(1,971)
110,053
41,254
36,006
153,756
70,750
129,171
88,069
97,724
33,260
101,971
922
49,686
184,707
39,742
459
654,356
17,246
36,624
138,658
130,201
18,939
(899)
181,318
UNIVERSITY OF PITTSBURGH OF THE
COMMONWEALTH SYSTEM OF HIGHER EDUCATION
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
YEAR ENDED JUNE 30, 2013
Federal Grantor/Pass-Through Grantor/Program Title
CFDA
Number
Pittsburgh Tissue Engineering Initiative
Pittsburgh Tissue Engineering Initiative
Pittsburgh Tissue Engineering Initiative
St. Thomas University
St. Thomas University
Tissue Genesis Institute, LLC
University of Cincinnati
University of Cincinnati
University of Maryland
University of Miami
Wake Forest University
Wicab, Inc.
Carnegie Mellon University
Princeton University
Rice University
Rice University
University of California Davis
University of Connecticut
University of Connecticut Health Center
University of Iowa
12.420
12.420
12.420
12.420
12.420
12.420
12.420
12.420
12.420
12.420
12.420
12.420
12.431
12.431
12.431
12.431
12.431
12.431
12.431
12.431
Department of the Air Force:
Direct:
Basic and Applied Scientific Research
Air Force Defense Research Sciences Program
12.300
12.800
Pass-through:
Celgene Corporation
Dynetics Inc
Carnegie Mellon University
Northwestern University
Sungkyunkwan University
University of Pittsburgh Medical Center
University of Pittsburgh Medical Center
University of Pittsburgh Medical Center
University of Texas at Dallas
University of Virginia
12.000
12.000
12.800
12.800
12.800
12.800
12.800
12.800
12.800
12.800
Department of the Navy:
Direct:
Basic and Applied Scientific Research
Other Department of the Navy
12.300
12.000
53
Agency or
Pass-Through #
W81XWH-07-1-0415
W81XWH-10-1-0618
W81XWH-11-2-0215
W81XWH-10-1-0617
W81XWH-11-1-0645
W81XWH-11-2-0143
W81XWH-08-2-0016
W81XWH-08-2-0159
W81XWH-08-2-0159
W81XWH-10-2-0109
W81XWH-08-2-0032
W91ZSQ-01-9-1N616
W911NF-09-1-0273
W911NF-13-1-0034
W911NF-07-1-0464
W911NF-13-1-0018
W911NF-07-1-0318
W911NF-09-1-0286
W911NF-09-1-0286
W911NF-08-1-0317
Federal
Expenditures
88,327
398,930
1,285,741
(200)
260,056
73,623
59,344
4,110
62,944
54,364
5,955,548
180,160
27,031
60,436
55,463
66,733
89,139
(15,646)
275
204,653
11,209,440
675,946
3,272,408
3,948,354
FA9550-08-1-0392
FA8650-08-D-1303
FA9550-08-1-0356
FA9550-11-1-0275
FA4869-07-1-4071
FA7014-10-2-0004
FA8650-11-2-6239
FA8650-11-2-6240
FA2386-10-1-4066
FA9550-09-1-0611
103,866
125,713
240,214
163,392
9,808
42,728
97,681
54,599
135,428
234,063
1,207,492
6,295,346
1,151,291
7,446,637
UNIVERSITY OF PITTSBURGH OF THE
COMMONWEALTH SYSTEM OF HIGHER EDUCATION
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
YEAR ENDED JUNE 30, 2013
Federal Grantor/Pass-Through Grantor/Program Title
Pass-through:
Carnegie Mellon University
Carnegie Mellon University
Johns Hopkins University
Pennsylvania State University
CFDA
Number
12.300
12.300
12.300
12.300
Advanced Research Projects Agency:
Direct:
Research and Technology Development
Agency or
Pass-Through #
N00014-09-1-0680
N66001-11-1-4025
N66001-10-C-4056
N00014-10-1-0915
12.910
Pass-through:
Boeing Company
Carnegie Mellon University
Cornell University
Georgia Institute of Technology
Harvard University
12.000
12.910
12.910
12.910
12.910
Defense Threat Reduction Agency:
Direct:
Basic Scientific Research – Combating Weapons of Mass
Destruction
12.351
National Security Agency:
Direct:
Mathematical Sciences Grants Program
12.901
DoD Other:
Pass-through:
Institute of International Education
12.357
Total Department of Defense
190,247
7,280
1,318,462
37,556
1,553,545
64,184
64,184
FA8750-12-C-0332
FA8750-10-2-0165
FA8750-13-2-0015
N66001-11-1-4014
HR0011-11-C-0093
12.351
Pass-through:
University of Virginia
Federal
Expenditures
29,343
59,311
37,719
(18,506)
472,301
580,168
1,173,477
1,173,477
HDTRA1-09-1-0008
52,208
52,208
891
891
HQ 00340820024
233,517
233,517
44,492,295
Other Agencies:
National Science Foundation:
Direct:
Engineering Grants
Mathematical and Physical Sciences
Geosciences
Computer and Information Science and Engineering
Biological Sciences
Social, Behavioral, and Economic Sciences
47.041
47.049
47.050
47.070
47.074
47.075
54
4,768,825
5,224,086
739,259
3,620,848
3,093,927
875,875
UNIVERSITY OF PITTSBURGH OF THE
COMMONWEALTH SYSTEM OF HIGHER EDUCATION
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
YEAR ENDED JUNE 30, 2013
Federal Grantor/Pass-Through Grantor/Program Title
Education and Human Resources
Office of International and Integrative Activities
Office of Cyberinfrastructure
CFDA
Number
Agency or
Pass-Through #
47.076
47.079
47.080
Pass-through:
Arizona State University
Carnegie Mellon University
Carnegie Mellon University
Carnegie Mellon University
Lakeshore Cryotronics Inc
Shared Spectrum Company
University of North Carolina
Carnegie Mellon University
Carnegie Mellon University
Columbia University
Johns Hopkins University
Massachusetts Institute of Technology
Pennsylvania State University
Carnegie Mellon University
Carnegie Mellon University
University of Arizona
University of Colorado
Carnegie Mellon University
Carnegie Mellon University
Columbia University
University of California San Diego
Arizona State University
Association of Science Technology Centers
Carnegie Mellon University
Carnegie Mellon University
Duke University
Franklin Institute
Franklin Institute
New York Hall for Science
University of Notre Dame
Vanderbilt University
Vanderbilt University
Carnegie Mellon University
University of Minnesota
47.041
47.041
47.041
47.041
47.041
47.041
47.041
47.049
47.049
47.049
47.049
47.049
47.050
47.070
47.074
47.074
47.074
47.075
47.075
47.075
47.075
47.076
47.076
47.076
47.076
47.076
47.076
47.076
47.076
47.076
47.076
47.076
47.080
47.082
Department of Education:
Direct:
National Resource Centers Program for Foreign Language
and Area Studies or Foreign Language and International
Studies Program and Foreign Language and Area Studies
Fellowship Program
Fund for the Improvement of Postsecondary
Education
55
Federal
Expenditures
3,933,874
37,284
263,093
22,557,071
CBET-1246547
1038932
CMMI-1130616
EEC-0540865
IIP-0956816
IIP-1216186
EEC-0812348
DMS-1001191
DMS-1106956
PHY-1119200
PHY-0705682
DMR-0819762
OCE-1140159
IIS-0911032
IOS-1024811
IOS-0840932
DEB-1115068
OMA-0836012
SBE-0354420
SES-0951516
SBE-0542013
DUE-1242325
ESI-0638981
DGE-0549352
DRL-0833496
DRL-1031351
DUE-1239782
DUE-1043371
DRL-1010507
DUE-0735633
ESI-0554486
ESI-0554535
OCI-1053575
DMS-0908663
23,620
35,983
5,434
1,312,463
(28,050)
46,957
1,343,803
36,270
5,977
41,110
7,746
1
62,507
280,977
7,577
2,703
93,616
975,062
469
12,763
2,759
22,002
6,160
264,190
18,366
24,973
68,177
8,330
13,088
8,750
25,371
(12,120)
38,491
42,362
4,797,887
84.015
435,498
84.116
27,550
UNIVERSITY OF PITTSBURGH OF THE
COMMONWEALTH SYSTEM OF HIGHER EDUCATION
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
YEAR ENDED JUNE 30, 2013
Federal Grantor/Pass-Through Grantor/Program Title
Rehabilitation Long-Term Training
National Institute on Disability and
Rehabilitation Research
Centers for International Business Education
Education Research, Development and Dissemination
Research in Special Education
Special Education – Personnel Development to Improve
Services and Results for Children with Disabilities
Pass-through:
Craig Hospital
Florida State University
University of Alabama
University of California at San Francisco
University of Illinois
University of Michigan
21st Century Partnership for STEM Education
Stanford University
Allegheny Intermediate Unit
Allegheny Intermediate Unit
State of Tennessee
CFDA
Number
Pass-through:
Apogee Technology Inc
Carnegie Mellon University
Lawrence Livermore National Security, LLC
Research and Development Solutions LLC
Siemens
UChicago Argonne, LLC
University of California
University of Texas at Austin
URS Corporation
UT-Battelle, LLC
UT-Battelle, LLC
Harvard Medical School
Northwestern University
University of Illinois
Nye County
Pennsylvania State University
ABB Inc.
85,397
84.133
84.220
84.305
84.324
2,936,002
237,329
2,063,753
487,839
84.325
988,193
7,261,561
H133A110006
P116M100008
H133E110007
H133B080002
H133E070029
H133E060064
R305C080009
R305A110864
MSP
RA075100603
Improving Teacher Quality
81.049
81.057
81.089
81.121
81.135
81.000
81.000
81.000
81.000
81.000
81.000
81.000
81.000
81.000
81.000
81.000
81.049
81.049
81.049
81.065
81.086
81.087
56
Federal
Expenditures
84.129
84.000
84.116
84.133
84.133
84.133
84.133
84.305
84.305
84.366
84.366
84.367
Department of Energy:
Direct:
Office of Science Financial Assistance Program
University Coal Research
Fossil Energy Research and Development
Nuclear Energy Research, Development and Demonstration
Advanced Research Projects Agency – Energy
Agency or
Pass-Through #
522
37,861
12,599
5,996
924
1,938
187,808
18,781
77,604
114,088
411,018
869,139
3,613,751
57,115
228,361
266,949
114,453
4,280,629
DE-FG36-05GO15047
DE-NT0006550
DE-AC52-07NA27344
DE-AC26-04NT41817
DE-FC26-05NT42644
DE-AC02-06CH11357
DE-AC02-05CH11231
DE-AC26-07NT42677
DE-FE0004000
DE-AC05-00OR22725
DE-AC07-05ID14517
DE-SC0005247
DE-SC0005343
DE-FG02-03ER15476
10-013
DE-EE0004261
DE-EE0005365
(5,262)
22,493
79,992
1,625
(4,971)
18,873
432,424
25,438
3,038,694
29,564
140,116
90,111
90,530
165,603
16
113,755
2,287
UNIVERSITY OF PITTSBURGH OF THE
COMMONWEALTH SYSTEM OF HIGHER EDUCATION
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
YEAR ENDED JUNE 30, 2013
Federal Grantor/Pass-Through Grantor/Program Title
Bayer Material Science, LLC
Citizens for Pennsylvania's Future
Lehigh University
Carnegie Mellon University
CFDA
Number
81.087
81.117
81.122
81.135
Department of the Interior:
Direct:
Other Department of the Interior
15.000
Pass-through:
Commonwealth of Pennsylvania
15.250
Department of Justice:
Direct:
Other Department of Justice
Agency or
Pass-Through #
DE-EE0004571
DE-EE0005683
DE-OE0000428
DE-AR0000219
16.000
N.A.S.A.:
Direct:
Aerospace Education Services Program:
NNX12AQ25G
NNX08AB36A
NNX10AC80G
NNX10AF68G
NNX11AL29G
NNX11AP17G
Other N.A.S.A
43.001
43.001
43.001
43.001
43.001
43.001
43.000
Pass-through:
Carnegie Museum of Pittsburgh
Smithsonian Astrophysical Observatory
Space Telescope Science Institute
University of Arizona
Arizona State University
Arizona State University
Carnegie Mellon University
43.000
43.000
43.000
43.000
43.001
43.001
43.001
National Endowment for the Humanities:
Direct:
Promotion of the Humanities – Fellowships and Stipends
Promotion of the Humanities – Seminars and Institutes
Promotion of the Humanities – Public Programs
45.160
45.163
45.164
57
70,610
20,142
77,588
31,462
4,441,090
2,024,522
2,024,522
S13AP20005
16.000
Pass-through:
Public Health Institute
Federal
Expenditures
238,698
238,698
810,491
810,491
2011-MU-MU-00023
72,196
72,196
34,152
(2,034)
82,217
36,022
207,828
99,789
(278)
457,696
NNX10AAB48A
NAS8-03060
NAS5-26555
NNG07EK00C
NMO7-10630
NNX12AJ17G
NNX10AC85G
40,275
32,884
100,913
24,649
69,745
5,248
28,930
302,644
18,017
133,075
27,796
178,888
UNIVERSITY OF PITTSBURGH OF THE
COMMONWEALTH SYSTEM OF HIGHER EDUCATION
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
YEAR ENDED JUNE 30, 2013
Federal Grantor/Pass-Through Grantor/Program Title
CFDA
Number
Agency or
Pass-Through #
Federal
Expenditures
Institute of Museum and Library Services:
Direct:
National Leadership Grants
45.312
21,201
21,201
Department of Agriculture:
Direct:
Agricultural Research Basic and Applied Research
Grants for Agricultural Research, Special Research Grants
Grants for Agricultural Research Competitive Research Grants
Forest Health Protection
Other Department of Agriculture
10.001
10.200
10.206
10.680
10.000
6,987
41,947
35,706
8,269
6,738
99,647
Pass-through
Arizona State University
Iowa State University
10.310
10.310
2012-67009-19717
2011-85212-30122
33,579
30,597
64,176
Department of Commerce:
Direct:
Climate and Atmospheric Research
Measurement and Engineering Research and Standards
11.431
11.609
94,597
66,596
161,193
Department of Transportation:
Direct:
Other Department of Transportation
20.000
64,885
64,885
Pass-through:
Minnesota Department of Transportation
National Academy of Sciences
University of Cincinnati
Commonwealth of Pennsylvania
20.000
20.200
20.200
20.205
Environmental Protection Agency:
Direct:
Science To Achieve Results (STAR) Research Program
92965
DTFH61-08-H-000035
DTFH61-08-H-000035
contruction&planning
66.509
Pass-through:
Faraday Technology Inc.
66.000
58
131,296
113,758
7,092
134,256
386,402
381,584
381,584
EP-D-12-017
6,699
6,699
UNIVERSITY OF PITTSBURGH OF THE
COMMONWEALTH SYSTEM OF HIGHER EDUCATION
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
YEAR ENDED JUNE 30, 2013
Federal Grantor/Pass-Through Grantor/Program Title
Nuclear Regulatory Commission:
Direct:
U. S. Nuclear Regulatory Commission Nuclear Education
Grant Program
U.S. Nuclear Regulatory Commission Scholarship and
Fellowship Program
CFDA
Number
Federal
Expenditures
77.006
233,242
77.008
358,881
592,123
Department of Housing and Urban Development:
Pass-through:
City of Pittsburgh
Housing Authority of the City of Pittsburgh
14.401
14.881
Department of Homeland Security:
Direct:
Assistance to Firefighters Grant
Other Department of Homeland Security
97.044
97.000
Pass-through:
Duke University
University of Maryland
University of Kansas
Agency or
Pass-Through #
FF203K113011
MTW Demonstration
51,660
29,345
81,005
101,292
164,835
266,127
97.000
97.000
97.044
HSHQDC-11-C00083
H98230-07-D-0175
EMW-2011-FP-01327
Agency for International Development:
Pass-through:
Mitchell Group, Inc.
98.000
GS-10F-0044N
Department of Veterans Affairs:
Direct:
Other Department of Veterans Affairs
64.000
General Services Administration:
Pass-through:
High Performance Technologies, Inc.
39.000
56,633
(570)
3,859
59,922
212,010
212,010
5,183,926
5,183,926
GS04T09DBC0017
31,613
31,613
Total Other Agencies
55,905,025
TOTAL RESEARCH & DEVELOPMENT CLUSTER (excluding ARRA)
59
$
601,334,194
UNIVERSITY OF PITTSBURGH OF THE
COMMONWEALTH SYSTEM OF HIGHER EDUCATION
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
YEAR ENDED JUNE 30, 2013
CFDA
Number
Federal Grantor/Pass-Through Grantor/Program Title
Agency or
Pass-Through #
Federal
Expenditures
I-A. RESEARCH & DEVELOPMENT CLUSTER (ARRA):
Department of Health and Human Services:
National Institutes of Health:
Direct:
Mental Health Research Grants
Trans-NIH Recovery Act Research Support
Other National Institutes of Health:
Cancer
Library of Medicine
ARRA 93.242
ARRA 93.701
$
ARRA 93.000
ARRA 93.000
Pass-through:
SAIC-Frederick, Inc.
Social & Scientific Systems, Inc.
University of Utah
Albert Einstein College
Boston Medical Center
Carnegie Mellon University
Children's Hospital of Philadelphia
Cincinnati Children's Hospital Medical Center
Duke University
Ionwerks Inc.
Mount Sinai Medical Center
Mount Sinai School of Medicine
National Jewish Medical and Research Center
Northern Cal Institute for Research and Education
Oregon Health & Science University
Oregon Health & Science University
Princeton University
Psychology Software Tools, Inc.
Research Institute at Nationwide Children's Hospital
Robert Wood Johnson Medical School-UMDNJ
Robert Wood Johnson Medical School-UMDNJ
Stanford University
University of Alabama
University of California at Irvine
University of California at Los Angeles
University of California at San Francisco
University of Colorado
University of Colorado Cancer Center
University of Florida
University of Maryland
University of Washington
Wake Forest University
ARRA
ARRA
ARRA
ARRA
ARRA
ARRA
ARRA
ARRA
ARRA
ARRA
ARRA
ARRA
ARRA
ARRA
ARRA
ARRA
ARRA
ARRA
ARRA
ARRA
ARRA
ARRA
ARRA
ARRA
ARRA
ARRA
ARRA
ARRA
ARRA
ARRA
ARRA
ARRA
60
93.000
93.000
93.000
93.701
93.701
93.701
93.701
93.701
93.701
93.701
93.701
93.701
93.701
93.701
93.701
93.701
93.701
93.701
93.701
93.701
93.701
93.701
93.701
93.701
93.701
93.701
93.701
93.701
93.701
93.701
93.701
93.701
91,889
6,587,459
344,732
15,115
7,039,195
HHSN261200800001E
HHSN272200900001/2/3
HHSN268200900046C
1RC4 AI092760-01
1RC2 HL101212
1R01 CA134633-01A1
3U10 CA098543-10S1
3U01 DK072493-04S1
1RC2 AR058934
1RC3 DA031431-01
5R01 MH089025-02
3U01 AI063594-07S1
1RC2 HL101715-01
1RC2 AG036535
3U01 DK066555-06S1
3U01 DK066555-06S2
1RC1 NS068414-01
1RC3 AG037357-01
1RC4 DK090937-01
1RC2 HL101458-01
2RC2 HL101458-01
5R01 NS039325-05
1RC2 AR058964-02
1RC4 AI092327-01
3R01 EY009859
5RC2 NS069409-02
7RC2 HL101715-03
5RC2 CA148394-02
5U01 AG022376-02
1U01 AI077909-01
5RC1 HL100347-02
1RC2 HL101487-02
174,982
26,037
(6,858)
374,591
26,040
(759)
5,716
1,509
(305)
216,021
27,779
12,482
(668)
22,824
4,842
16,734
(31)
40,489
53,970
1,745
61,246
32,438
11,733
6,577
(19,666)
37,740
142,946
3,845
(15,902)
(19,344)
1,028
40,184
1,279,965
UNIVERSITY OF PITTSBURGH OF THE
COMMONWEALTH SYSTEM OF HIGHER EDUCATION
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
YEAR ENDED JUNE 30, 2013
CFDA
Number
Federal Grantor/Pass-Through Grantor/Program Title
Agency or
Pass-Through #
Federal
Expenditures
Centers for Disease Control and Prevention:
Direct:
Prevention Research Centers Comparative
Effectiveness Research Program
ARRA 93.730
283,078
283,078
Agency for Healthcare Research and Quality:
Direct:
Recovery Act Comparative Effectiveness Research – AHRQ
ARRA 93.715
818,873
818,873
Pass-through:
Massachusetts General Hospital
ARRA 93.715
1R01 HS019371-01
DHHS Other:
Pass-through:
University of California San Diego
ARRA 93.728
90TR0002/01
265,770
265,770
49,914
49,914
Total Department of Health and Human Services
9,736,795
Other Agencies:
National Science Foundation:
Direct:
Trans-NSF Recovery Act Research Support
ARRA 47.082
Pass-through:
Carnegie Mellon University
Duke University
ARRA 47.082
ARRA 47.082
1,311,203
1,311,203
CCF-0926181
SES-0922373
136,504
88,455
224,959
Department of Energy:
Direct:
Office of Science Financial Assistance Program
ARRA 81.049
Geologic Sequestration Training and Research Grant Program ARRA 81.133
Pass-through:
URS Corporation
GE Global Research
University of Massachusetts
ARRA 81.000
ARRA 81.049
ARRA 81.049
130,981
47,699
178,680
DE-FE0004000
DE-AR0000084
DE-SC0001087
275,065
23,126
212,032
510,223
Total Other Agencies
2,225,065
TOTAL RESEARCH & DEVELOPMENT CLUSTER (ARRA)
TOTAL RESEARCH & DEVELOPMENT CLUSTER
61
$
11,961,860
$
613,296,054
UNIVERSITY OF PITTSBURGH OF THE
COMMONWEALTH SYSTEM OF HIGHER EDUCATION
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
YEAR ENDED JUNE 30, 2013
Federal Grantor/Pass-Through Grantor/Program Title
CFDA
Number
Agency or
Pass-Through #
Federal
Expenditures
II. STUDENT FINANCIAL ASSISTANCE CLUSTER:
Department of Education:
Direct:
Federal Pell Grant Program
Federal Work-Study Program
Federal Supplemental Educational Opportunity Grants
Teacher Education Assistance for College and
Higher Education (TEACH) Grants
Federal Perkins Loan Program – Federal Capital
Contributions
84.063
84.033
84.007
Health Resources and Services Administration:
Direct:
Nursing Faculty Loan Program
Health Professions Student Loan Program:
Dentistry
Pharmacy
Nursing Student Loan Program:
Baccalaureate
$
21,917,141
1,945,059
1,310,958
84.379
3,000
84.038
3,198,420
28,374,578
93.264
70,081
93.342
93.342
539,850
232,530
93.364
366,014
1,208,475
TOTAL STUDENT FINANCIAL ASSISTANCE CLUSTER
$
29,583,053
$
530,222
25,562
555,784
$
555,784
$
3,810,484
3,810,484
$
3,810,484
III. TRIO CLUSTER:
Department of Education:
Direct:
TRIO – Student Support Services
TRIO – Upward Bound
84.042
84.047
TOTAL TRIO CLUSTER
IV. HEAD START CLUSTER (excluding ARRA):
Administration for Children and Families:
Direct:
Head Start
93.600
TOTAL HEAD START CLUSTER (excluding ARRA)
62
UNIVERSITY OF PITTSBURGH OF THE
COMMONWEALTH SYSTEM OF HIGHER EDUCATION
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
YEAR ENDED JUNE 30, 2013
Federal Grantor/Pass-Through Grantor/Program Title
CFDA
Number
Agency or
Pass-Through #
Federal
Expenditures
V. CHILDREN NUTRITION CLUSTER:
Department of Agriculture:
Pass-through:
Commonwealth of Pennsylvania
10.559
SFSP
TOTAL CHILDREN NUTRITION CLUSTER
$
3,301
3,301
$
3,301
$
1,948
28,610
80,520
302,899
280,224
15,000
VI. OTHER PROGRAMS (excluding ARRA):
Department of Health and Human Services:
National Institutes of Health:
Direct:
Environmental Health
Research Related to Deafness and Communication Disorders
Mental Health Research
National Center for Research Resources
Cardiovascular Diseases Research
Diabetes, Digestive, and Kidney Diseases Extramural Research
Extramural Research Programs in the Neurosciences
and Neurological Disorders
Child Health and Human Development Extramural Research
Other National Institutes of Health:
Cancer
Library of Medicine
Pass-through:
Children's Hospital Medical Center
National Academy of Sciences
NSABP Foundation, Inc.
SAIC-Frederick, Inc.
University of California
University of Utah
American College of Radiology
Baylor College of Medicine
Brigham & Women's Hospital
Children's Hospital of Philadelphia
Children's Hospital of Philadelphia
Children's Hospital of Philadelphia
Children's Hospital of Philadelphia
Children's Hospital of Philadelphia
Children's Hospital of Philadelphia
Frontier Science & Technology Research Foundation
Frontier Science & Technology Research Foundation
Frontier Science & Technology Research Foundation
Frontier Science & Technology Research Foundation
Gynecologic Oncology Group
93.113
93.173
93.242
93.389
93.837
93.847
93.853
93.865
40,527
24,326
93.000
93.000
14,773
1,356,453
2,145,280
93.000
93.000
93.000
93.000
93.000
93.000
93.395
93.395
93.395
93.395
93.395
93.395
93.395
93.395
93.395
93.395
93.395
93.395
93.395
93.395
63
HHSN275200900018C
HHSP23337017T
5U10 CA069651-11
HHSN261200800001E
HHSN261201100038C
HHSN268200900046C
5U10 CA021661-37
5R01 CA132899-04
7U10 CA076001-16
2U10 CA095861-11
2UM1 CA097452-11
5U10 CA098543-11
7U10 CA098543-10
7U10 CA098543-11
U10 CA098543-10
U10 CA021115-37
U10 CA021115-38
U10 CA021115
5U10 CA21115-38
5U10 CA027469-29
58,047
2,581
166,087
(89)
116,908
402,784
152,068
(3,536)
963
6,079
68,553
52,320
183,996
13,108
6,400
11,225
1,651
331,961
351,012
51,113
UNIVERSITY OF PITTSBURGH OF THE
COMMONWEALTH SYSTEM OF HIGHER EDUCATION
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
YEAR ENDED JUNE 30, 2013
Federal Grantor/Pass-Through Grantor/Program Title
National Childhood Cancer Foundation
National Childhood Cancer Foundation
St. Jude Children's Research Hospital
St. Jude Children's Research Hospital
Frontier Science & Technology Research Foundation
Frontier Science & Technology Research Foundation
NSABP Foundation, Inc.
Pennsylvania State University
Pennsylvania State University
Pennsylvania State University
University of Minnesota
National Marrow Donor Program
Washington University in St. Louis
Columbia University
Columbia University
Massachusetts General Hospital
St. Joseph's Hospital and Medical Center
University of Medicine and Dentistry of New Jersey
Magee-Women's Research Institute & Foundation
University of California San Diego
University of Washington
University of Washington
University of Washington
CFDA
Number
93.395
93.395
93.395
93.395
93.399
93.399
93.399
93.837
93.837
93.838
93.838
93.839
93.839
93.853
93.853
93.853
93.853
93.853
93.865
93.866
93.866
93.866
93.866
Health Resources and Services Administration:
Direct:
Maternal & Child Health Federal Consolidated
Programs
Nurse Anesthetist Traineeships
Emergency Medical Services for Children
Coordinated Services and Access to Research for
Women, Infants, Children and Youth
Grants to Provide Outpatient Early Intervention
Services with Respect to HIV Disease
Prevention and Public Health Fund (PPHF) Public Health
Traineeships
Pass-through:
Health Research, Incorporated
Primary Care Health Services, Inc.
Pennsylvania State University
Pennsylvania State University
Health Research, Incorporated
Health Research, Incorporated
Massachusetts General Hospital
Massachusetts General Hospital
Massachusetts General Hospital
National Marrow Donor Program
5U10 CA097452-10
5U10 CA098543-09
2U01 CA081457-13
5U01 CA081457-14
2U10 CA37403-27
2U10 CA37403-28
2U10 CA37377-27
5U01 HL098115-02
5U10 HL098115-04
5U01 HL109086-02
U10 HL074424-08
1U01 HL069294-01
5U01 HL088476
1U54 NS078059-01
5U54 NS078059-02
5U01 NS049640-06
5U01 NS052478-05
5R01 NS038384-09
5U10 HD057753-05
5U01 AG024904-08
5U01 AG032438-03
5U01 AG032438-04
5U01 AG032438-05
Federal
Expenditures
18,582
(72)
(39)
90,720
58,061
3,178
75,847
51,162
145,609
29,820
84,169
5,366
514
1,886
1,479
38,131
(18,894)
45,056
18,109
96,611
(1,318)
111,218
61,353
2,889,779
93.110
93.124
93.127
430,867
47,706
10,581
93.153
491,375
93.918
1,039,363
93.964
20,736
2,040,628
93.000
93.000
93.107
93.107
93.110
93.110
93.110
93.110
93.110
93.134
64
Agency or
Pass-Through #
U22 MC03956
1U1E MC19332-0100
1U77 HP06111-0700
2U77 HP06111-0800
1H46 MC24094-01
1H46 MC24094-0100
2UA3 MC011054-0400
6UA3 MC011054-05
6UA3 MC011054-0402
2310200-07
3,429
175,098
50,216
33,793
1,518
1,680
25,861
119,139
5,488
51,602
UNIVERSITY OF PITTSBURGH OF THE
COMMONWEALTH SYSTEM OF HIGHER EDUCATION
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
YEAR ENDED JUNE 30, 2013
Federal Grantor/Pass-Through Grantor/Program Title
American International Health Alliance
Community College of Allegheny County
Commonwealth of Pennsylvania
Jewish Healthcare Foundation
Centers for Disease Control and Prevention:
Direct:
CFDA
Number
Agency or
Pass-Through #
93.145
93.265
93.917
93.917
HF2MOZ06PPTURUPUM
2D62 HP15120-04
Ryan White CARE Act
Ryan White CARE Act
93.000
Pass-through:
Research for Mental Hygiene – Basic Research
Catholic University of Mozambique
Commonwealth of Pennsylvania
Commonwealth of Pennsylvania
Commonwealth of Pennsylvania
Johns Hopkins University
Commonwealth of Pennsylvania
Commonwealth of Pennsylvania
Commonwealth of Pennsylvania
Commonwealth of Pennsylvania
93.000
93.067
93.283
93.283
93.283
93.283
93.524
93.940
93.940
93.940
Substance Abuse and Mental Health Services Administration:
Direct:
Substance Abuse and Mental Health Services Projects of
Regional and National Significance
139,831
10,016
(12,986)
191,989
796,674
24,755
24,755
U19 DD00753
1U2G GH000481-01
1U50 DD000578-01
1U58 DP003937-01
5U58 DP000790-05
1U50 CK000203-01
8050501PPHF12
1U26 PS003643-01
5U62 PS003643-02
5U62 PS323509-07
93.243
1,876
9,795
25,066
64,686
52,210
27,173
96,489
300,375
180,408
845,447
1,603,525
123,587
123,587
Pass-through:
Commonwealth of Pennsylvania
Commonwealth of Pennsylvania
Commonwealth of Pennsylvania
Allegheny County
Allegheny Singer Research Institute
Mercy Behavioral Health
Mercy Behavioral Health
Pittsburgh AIDS Task Force
Pittsburgh AIDS Task Force
93.104
93.104
93.104
93.243
93.243
93.243
93.243
93.243
93.243
1H79 SM060632-01
5U79 SM059056-03
5U79 SM059056-04
UD1 TI5977
1U79 SM061257-01
1H79 SM059154-01
5H79 SM059154-04
5U79 SP015018-04
5U79 SP015018-05
Centers for Medicare and Medicaid Services:
Pass-through:
Feinstein Institute for Medical Research
Allegheny County
93.610
93.778
1C1 CMS331052-01
Medical Assistance Program
Administration for Children and Families:
Pass-through:
Commonwealth of Pennsylvania
Commonwealth of Pennsylvania
93.556
93.643
4100053866
4100053866
65
Federal
Expenditures
226,261
455,907
971,235
46,427
62,763
9,809
24,196
6,651
20,751
1,824,000
107,845
16,374
124,219
1,488,584
24,147
UNIVERSITY OF PITTSBURGH OF THE
COMMONWEALTH SYSTEM OF HIGHER EDUCATION
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
YEAR ENDED JUNE 30, 2013
Federal Grantor/Pass-Through Grantor/Program Title
CFDA
Number
Agency or
Pass-Through #
Commonwealth of Pennsylvania
Commonwealth of Pennsylvania
Commonwealth of Pennsylvania
Commonwealth of Pennsylvania
93.658
93.658
93.669
93.674
4100056694
4100053866
4100053866
4100053866
DHHS Other:
Pass-through:
Social & Scientific Systems, Inc.
93.000
HHSN272200900001/2/3
Total Department of Health and Human Services
Federal
Expenditures
8,100,146
8,194,065
124,496
419,172
18,350,610
15,583
15,583
29,938,640
Department of Defense:
Department of the Army:
Direct:
Basic Scientific Research
12.000
Pass-through:
Body Media Inc
Children's Research Institute
MD Consulting, LLC.
Precision Therapeutics Inc.
American Burn Association
Children's Hospital of Pittsburgh
Henry M. Jackson Foundation
National Trauma Institute
National Trauma Institute
Stanford University
41,416
41,416
12.000
12.000
12.000
12.000
12.420
12.420
12.420
12.420
12.420
12.420
W81XWH-06-1-0734
W81XWH-09-1-0592
W91YTZ-11-P-0929
W81XWH-06-2-0021
W81XWH-09-2-0194
W81XWH-04-1-0851
W81XWH-08-2-0700
W81XWH-10-1-0924
W81XWH-11-1-0841
W81XWH-10-2-0178
21,880
3,883
116,661
2,850
634
30,891
39,914
(1,150)
63,565
10,625
289,753
Department of the Air Force:
Pass-through:
University of Pittsburgh Medical Center
University of Pittsburgh Medical Center
12.000
12.800
FA7014-08-2-0001
FA7014-10-2-0005
257,430
(58,247)
199,183
Department of the Navy:
Pass-through:
Georgetown University
Georgetown University
12.300
12.300
N00014-11-1-0590
N00014-12-1-0240
66,923
687,301
754,224
Total Department of Defense
1,284,576
66
UNIVERSITY OF PITTSBURGH OF THE
COMMONWEALTH SYSTEM OF HIGHER EDUCATION
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
YEAR ENDED JUNE 30, 2013
Federal Grantor/Pass-Through Grantor/Program Title
Other Agencies:
Department of Education:
Direct:
National Resource Centers Program for Foreign Language
and Area Studies or Foreign Language and International
Studies Program
Graduate Assistance in Areas of National Need
Pass-through:
Pennsylvania Commission on Crime and Delinquency
National Writing Project Corporation
National Writing Project Corporation
CFDA
Number
84.015
84.200
84.186
84.367
84.928
Department of Energy:
Direct:
Office of Science Financial Assistance Program
Agency or
Pass-Through #
805,627
212,818
1,018,445
SDFSC
92-PA09-SEED2012
U928A050001
81.049
Pass-through:
Leonardo Technologies, Inc.
UT-Battelle, LLC
Federal
Expenditures
(105)
16,426
11,861
28,182
15,673
15,673
81.000
81.049
DE-FE0004002
DE-AC05-00OR22725
30,000
29,944
59,944
N.A.S.A.:
Pass-through:
Pennsylvania State University
43.000
NNX10AK74H
24,198
24,198
Department of the Interior:
Direct:
Science and Technology Projects Related to Coal Mining
and Reclamation
15.255
Pass-through:
Commonwealth of Pennsylvania
15.255
Agency for International Development:
Direct:
Other Agency for International Development
29,433
29,433
ME 4000013645
98.000
Pass-through:
Creative Associates International
Democracy International, Inc.
Magee-Women's Research Institute & Foundation
Magee-Women's Research Institute & Foundation
98.000
98.000
98.000
98.000
67
39,334
39,334
31,183
31,183
AID-611-C-12-00003
306-A-00-9-00522-00
GPO-A-00-08-000005
GPO-A-00-08-000005-0
149,225
(4,131)
10,399
40,528
196,021
UNIVERSITY OF PITTSBURGH OF THE
COMMONWEALTH SYSTEM OF HIGHER EDUCATION
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
YEAR ENDED JUNE 30, 2013
Federal Grantor/Pass-Through Grantor/Program Title
CFDA
Number
Agency or
Pass-Through #
Federal
Expenditures
Institute of Museum and Library Services:
Direct:
21st Century Museum Professionals
45.307
172,171
172,171
Environmental Protection Agency:
Direct:
Science To Achieve Results (STAR) Fellowship Program
66.514
15,108
15,108
Department of Commerce:
Direct:
Research and Evaluation Program
Coastal Zone Management Estuarine Research Reserves
11.312
11.420
113,226
218
113,444
Department of Agriculture:
Direct:
Agricultural Research Basic and Applied Research
Agriculture and Food Research Initiative (AFRI)
10.001
10.310
3,902
29,070
32,972
Pass-through:
Iowa State University
Texas Woman's University
Commonwealth of Pennsylvania
10.219
10.310
10.558
2008-33120-19543
2011-67005-30018
CACFP
United States Institute of Peace:
Pass-through:
Institute of International Education
91.004
PeacebuildingSupport
Department of Justice:
Pass-through:
Pennsylvania Commission on Crime and Delinquency
Drexel University
16.609
16.738
PSN
2011-DJ-BX-2218
U.S. Department of State:
Pass-through:
American Council of Learned Societies
19.300
S-LMAQM-07-GR-229
Department of Treasury:
Direct:
Low-Income Taxpayer Clinics
21.008
68
9,261
3,848
21,611
34,720
1,750
1,750
183
49,075
49,258
9,572
9,572
82,799
82,799
UNIVERSITY OF PITTSBURGH OF THE
COMMONWEALTH SYSTEM OF HIGHER EDUCATION
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
YEAR ENDED JUNE 30, 2013
Federal Grantor/Pass-Through Grantor/Program Title
Small Business Administration:
Direct:
7(j) Technical Assistance
CFDA
Number
Agency or
Pass-Through #
Federal
Expenditures
59.007
Pass-through:
University of Pennsylvania
University of Pennsylvania
University of Pennsylvania
59.000
59.037
59.060
82,613
82,613
EARLY AWARD
SBAHQ-12-B-0056
1-603001-Z-0146
70,227
262,206
16,055
348,488
Nuclear Regulatory Commission:
Direct:
U.S. Nuclear Regulatory Commission Scholarship and
Fellowship Program
77.008
Corporation for National and Community Services:
Pass-through:
Jumpstart for Young Children Inc
94.006
Vietnam Fellowship Fund:
Direct:
U.S. Faculty Scholar Grants
85.801
27,000
27,000
Department of Veterans Affairs:
Direct:
Other Department of Veterans Affairs
64.000
316,698
316,698
Pass-through:
United States Olympic Committee
64.034
34,000
34,000
090200
150,975
150,975
2012-PP-001
56,732
56,732
Total Other Agencies
2,970,713
TOTAL OTHER PROGRAMS (excluding ARRA)
$
34,193,929
$
1,279,216
1,279,216
VI-A. OTHER PROGRAMS (ARRA):
Department of Health and Human Services:
National Institutes of Health:
Direct:
National Center for Research Resources, Recovery Act
Construction Support
ARRA 93.702
69
UNIVERSITY OF PITTSBURGH OF THE
COMMONWEALTH SYSTEM OF HIGHER EDUCATION
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
YEAR ENDED JUNE 30, 2013
Federal Grantor/Pass-Through Grantor/Program Title
Pass-through:
Social & Scientific Systems, Inc.
University of California Davis
University of Utah
National Childhood Cancer Foundation
University of California San Diego
ARRA
ARRA
ARRA
ARRA
ARRA
Centers for Disease Control and Prevention:
Pass-through:
Commonwealth of Pennsylvania
CFDA
Number
Agency or
Pass-Through #
93.000
93.000
93.000
93.701
93.701
HHSN272200900001/2/3
HHSN2612000622009C
HHSN268200900046C
3U01 CA97452-07S2
1RC2 AG036535-01
ARRA 93.723
Federal
Expenditures
2,011
23,843
(118,004)
3
(795)
(92,942)
3U58 DP001987-01S2
19,231
19,231
Total Department of Health and Human Services
1,205,505
Other Agencies:
Department of Commerce:
Direct:
National Institute of Standards and Technology Construction
Grant Program
ARRA 11.618
7,722,239
7,722,239
Total Other Agencies
7,722,239
TOTAL OTHER PROGRAMS (ARRA)
$
8,927,744
TOTAL OTHER PROGRAMS
$
43,121,673
GRAND TOTAL – FEDERAL AWARDS AND GRANTS
$
690,370,349
70
UNIVERSITY OF PITTSBURGH – OF THE
COMMONWEALTH SYSTEM OF HIGHER EDUCATION
Notes to Schedule of Expenditures of Federal Awards
Year ended June 30, 2013
(1)
Basis of Presentation
The purpose of the schedule of expenditures of federal awards (the Schedule) is to present detail of the
activities of the University of Pittsburgh – Of the Commonwealth System of Higher Education
(the University), which have been funded through the federal government for the year ended June 30,
2013.
For the purposes of the Schedule, federal awards have been classified in two types:

Direct federal awards, and

Pass-through funds received from nonfederal organizations made under federally sponsored
programs conducted by those organizations.
Since the Schedule presents only a selected portion of the activities of the University, it is not intended to
and does not present either the financial position, changes in net assets, or cash flows of the University.
The Schedule is prepared on the accrual basis of accounting. Negative expenditures detailed in the
Schedule result from current year adjustments to prior year award amounts.
(2)
Federal Loan Programs
The University administers the following federal loan programs with an outstanding loan balance as of
June 30, 2013:
Federal grant and program title
Department of Education – Federal Perkins Loan Program
Department of Health and Human Services – Public Service:
Health Professions Student Loan Program:
Medicine
Dentistry
Pharmacy
Nursing Student Loan Program – Baccalaureate
Nursing Faculty Loan Program:
Nursing Faculty Loan ARRA
Nursing Faculty Loan
Disadvantaged Student Loan Program:
Medicine
Dentistry
(3)
CFDA
number
84.038
Outstanding
loan balance
$
29,912,452
93.342
93.342
93.342
93.364
306,240
4,181,553
1,094,530
2,145,151
93.408
93.264
137,310
294,745
93.342
93.342
185,265
22,662
Department of Education Loan Programs
The University processed $255,131,759 of new loans under the Department of Education – Federal Direct
Student Loans Program (CFDA #84.268) for the year ended June 30, 2013. The University has elected to
not include the program on the Schedule.
71
(Continued)
UNIVERSITY OF PITTSBURGH – OF THE
COMMONWEALTH SYSTEM OF HIGHER EDUCATION
Notes to Schedule of Expenditures of Federal Awards
Year ended June 30, 2013
(4)
Student Financial Assistance Program
For the year ended June 30, 2013, administrative costs on the Student Financial Assistance Program were
claimed under the Federal Supplemental Education Opportunity Grant Program and the Federal Work
Study Program in the amounts of $50,589 and $222,007, respectively.
(5)
Reimbursement of Facilities and Administrative Costs
Research grants and contracts normally provide for the recovery of direct and Facilities and Administrative
costs (F&A costs). Recovery of the related F&A costs is generally recorded at predetermined rates
negotiated with the federal government. Entitlement to these resources for the recovery of the applicable
direct and related F&A costs is generally conditioned upon compliance with the terms and conditions of
the grant agreements and applicable federal regulations, including the expenditure of the resources for
eligible purposes. Substantially all grants and the University’s F&A cost rate are subject to financial and
compliance reviews and audits by the grantors. In management’s opinion, the likelihood of an adverse
material outcome upon the University’s financial position from those reviews and audits is remote. On
April 13, 2012, the Department of Health and Human Services approved F&A cost recovery rates effective
from July 1, 2011 through June 30, 2015.
(6)
Payments to Subrecipients
Certain funds are passed through to subgrantee organizations by the University. Expenditures incurred by
the subgrantees and reimbursed by the University are included in the Schedule. Of the federal expenditures
presented in the Schedule, the University provided federal awards to subrecipients for the year ended
June 30, 2013 as follows:
Expenditures
provided to
subrecipients
Federal grant agency
Department of Health and Human Services
Department of Defense
National Science Foundation
Department of Education
Department of Energy
Environmental Protection Agency
N.A.S.A.
Department of Veterans Affairs
Department of Interior
Institute of Museum and Library Services
Department of Justice
$
$
72
56,749,932
5,324,099
1,336,104
392,677
286,805
147,593
91,773
88,756
32,732
5,000
(10,884)
64,444,587
(Continued)
UNIVERSITY OF PITTSBURGH – OF THE
COMMONWEALTH SYSTEM OF HIGHER EDUCATION
Notes to Schedule of Expenditures of Federal Awards
Year ended June 30, 2013
(7)
Vendor Relationships
The Special Education Program (CFDA #84.027) constitutes a vendor relationship with the University per
OMB Circular A-133 Subpart B.210. This project is being excluded from the Schedule, although it
represents federal funds of $4,069,840 for the year ended June 30, 2013.
(8)
Summary Schedule of Expenditures of Federal Awards
The summary schedule of expenditures of federal awards for the year ended June 30, 2013 is as follows:
73
(Continued)
UNIVERSITY OF PITTSBURGH – OF THE
COMMONWEALTH SYSTEM OF HIGHER EDUCATION
Notes to Schedule of Expenditures of Federal Awards
Year ended June 30, 2013
Federal
Expenditures
Federal Grantor/Pass-Through Grantor/Program Title
I. RESEARCH & DEVELOPMENT CLUSTER (excluding ARRA):
Department of Health and Human Services:
National Institutes of Health:
Direct
Pass through
$
Health Resources and Services Administration:
Direct
Pass through
429,064,042
49,815,150
10,040,416
41,469
Centers for Disease Control and Prevention:
Direct
Pass through
7,769,333
304,781
Agency for Healthcare Research and Quality:
Direct
Pass through
2,827,110
52,739
Substance Abuse and Mental Health Services Administration:
Direct
Pass through
268,449
14,680
Food and Drug Administration:
Direct
Pass through
48,189
170,241
DHHS Other:
Direct
Pass through
127,003
393,272
Total Department of Health and Human Services
Department of Defense:
Department of the Army:
Direct
Pass through
$
500,936,874
$
17,022,382
11,209,440
Department of the Air Force:
Direct
Pass through
3,948,354
1,207,492
Department of the Navy:
Direct
Pass through
7,446,637
1,553,545
Advanced Research Projects Agency:
Direct
Pass through
64,184
580,168
Defense Threat Reduction Agency:
Direct
Pass through
1,173,477
52,208
74
(Continued)
UNIVERSITY OF PITTSBURGH – OF THE
COMMONWEALTH SYSTEM OF HIGHER EDUCATION
Notes to Schedule of Expenditures of Federal Awards
Year ended June 30, 2013
Federal
Expenditures
Federal Grantor/Pass-Through Grantor/Program Title
National Security Agency:
Direct
891
DoD Other:
Pass through
233,517
Total Department of Defense
Other Agencies:
National Science Foundation:
Direct
Pass through
$
44,492,295
$
22,557,071
4,797,887
Department of Education:
Direct
Pass through
7,261,561
869,139
Department of Energy:
Direct
Pass through
4,280,629
4,441,090
Department of the Interior:
Direct
Pass through
2,024,522
238,698
Department of Justice:
Direct
Pass through
810,491
72,196
N.A.S.A.:
Direct
Pass through
457,696
302,644
National Endowment for the Humanities:
Direct
178,888
Institute of Museum and Library Services:
Direct
21,201
Department of Agriculture:
Direct
Pass through
99,647
64,176
Department of Commerce:
Direct
161,193
Department of Transportation:
Direct
Pass through
64,885
386,402
Environmental Protection Agency:
Direct
Pass through
381,584
6,699
75
(Continued)
UNIVERSITY OF PITTSBURGH – OF THE
COMMONWEALTH SYSTEM OF HIGHER EDUCATION
Notes to Schedule of Expenditures of Federal Awards
Year ended June 30, 2013
Federal
Expenditures
Federal Grantor/Pass-Through Grantor/Program Title
Nuclear Regulatory Commission:
Direct
592,123
Department of Housing and Urban Development:
Pass through
81,005
Department of Homeland Security:
Direct
Pass through
266,127
59,922
Agency for International Development:
Pass through
212,010
Department of Veterans Affairs:
Direct
5,183,926
General Services Administration:
Pass through
31,613
Total Other Agencies
TOTAL RESEARCH & DEVELOPMENT CLUSTER (excluding ARRA)
$
55,905,025
$
601,334,194
$
7,039,195
1,279,965
I-A. RESEARCH & DEVELOPMENT CLUSTER (ARRA):
Department of Health and Human Services:
National Institutes of Health:
Direct
Pass through
Centers for Disease Control and Prevention:
Direct
283,078
Agency for Healthcare Research and Quality:
Direct
Pass through
818,873
265,770
DHHS Other:
Pass through
49,914
Total Department of Health and Human Services
Other Agencies:
National Science Foundation:
Direct
Pass through
$
9,736,795
$
1,311,203
224,959
Department of Energy:
Direct
Pass through
178,680
510,223
Total Other Agencies
$
2,225,065
TOTAL RESEARCH & DEVELOPMENT CLUSTER (ARRA)
$
11,961,860
76
(Continued)
UNIVERSITY OF PITTSBURGH – OF THE
COMMONWEALTH SYSTEM OF HIGHER EDUCATION
Notes to Schedule of Expenditures of Federal Awards
Year ended June 30, 2013
Federal
Expenditures
Federal Grantor/Pass-Through Grantor/Program Title
TOTAL RESEARCH & DEVELOPMENT CLUSTER (ARRA)
$
613,296,054
$
28,374,578
II. STUDENT FINANCIAL ASSISTANCE CLUSTER:
Department of Education:
Direct
Health Resources and Services Administration:
Direct
1,208,475
TOTAL STUDENT FINANCIAL ASSISTANCE CLUSTER
$
29,583,053
$
555,784
$
555,784
$
3,810,484
$
3,810,484
$
3,301
$
3,301
$
2,145,280
2,889,779
III. TRIO CLUSTER:
Department of Education:
Direct
TOTAL TRIO CLUSTER
IV. HEAD START CLUSTER (excluding ARRA):
Administration for Children and Families:
Direct
TOTAL HEAD START CLUSTER (excluding ARRA)
V. CHILDREN NUTRITION CLUSTER:
Department of Agriculture:
Pass through
TOTAL CHILDREN NUTRITION CLUSTER
VI. OTHER PROGRAMS (excluding ARRA):
Department of Health and Human Services:
National Institutes of Health:
Direct
Pass through
Health Resources and Services Administration:
Direct
Pass through
2,040,628
796,674
Centers for Disease Control and Prevention:
Direct
Pass through
24,755
1,603,525
77
(Continued)
UNIVERSITY OF PITTSBURGH – OF THE
COMMONWEALTH SYSTEM OF HIGHER EDUCATION
Notes to Schedule of Expenditures of Federal Awards
Year ended June 30, 2013
Federal
Expenditures
Federal Grantor/Pass-Through Grantor/Program Title
Substance Abuse and Mental Health Services Administration:
Direct
Pass through
123,587
1,824,000
Centers for Medicare and Medicaid Services:
Pass through
124,219
Administration for Children and Families:
Pass through
18,350,610
DHHS Other:
Pass through
15,583
Total Department of Health and Human Services
Department of Defense:
Department of the Army:
Direct
Pass through
$
29,938,640
$
41,416
289,753
Department of the Air Force:
Pass through
199,183
Department of the Navy:
Pass through
754,224
Total Department of Defense
$
Other Agencies:
Department of Education:
Direct
Pass through
1,284,576
1,018,445
28,182
Department of Energy:
Direct
Pass through
15,673
59,944
N.A.S.A.:
Pass through
24,198
Department of the Interior:
Direct
Pass through
29,433
39,334
Agency for International Development:
Direct
Pass through
31,183
196,021
Institute of Museum and Library Services:
Direct
172,171
Environmental Protection Agency:
Direct
15,108
78
(Continued)
UNIVERSITY OF PITTSBURGH – OF THE
COMMONWEALTH SYSTEM OF HIGHER EDUCATION
Notes to Schedule of Expenditures of Federal Awards
Year ended June 30, 2013
Federal
Expenditures
Federal Grantor/Pass-Through Grantor/Program Title
Department of Commerce:
Direct
113,444
Department of Agriculture:
Direct
Pass through
32,972
34,720
United States Institute of Peace:
Pass through
1,750
Department of Justice:
Pass through
49,258
U.S. Department of State:
Pass through
9,572
Department of Treasury:
Direct
82,799
Small Business Administration:
Direct
Pass through
82,613
348,488
Nuclear Regulatory Commission:
Direct
34,000
Corporation for National and Community Services:
Pass through
150,975
Vietnam Fellowship Fund:
Direct
27,000
Department of Veterans Affairs:
Direct
Pass through
316,698
56,732
Total Other Agencies
$
2,970,713
TOTAL OTHER PROGRAMS (excluding ARRA)
$
34,193,929
79
(Continued)
UNIVERSITY OF PITTSBURGH – OF THE
COMMONWEALTH SYSTEM OF HIGHER EDUCATION
Notes to Schedule of Expenditures of Federal Awards
Year ended June 30, 2013
Federal
Expenditures
Federal Grantor/Pass-Through Grantor/Program Title
VI-A. OTHER PROGRAMS (ARRA):
Department of Health and Human Services:
National Institutes of Health:
Direct
Pass through
$
Centers for Disease Control and Prevention:
Pass through
1,279,216
(92,942)
19,231
Total Department of Health and Human Services
$
Other Agencies:
Department of Commerce:
Direct
1,205,505
7,722,239
Total Other Agencies
OTHER PROGRAMS (ARRA)
TOTAL OTHER PROGRAMS
GRAND TOTAL – FEDERAL AWARDS AND GRANTS
80
$
7,722,239
$
8,927,744
$
43,121,673
$
690,370,349
(Continued)
KPMG LLP
BNY Mellon Center
Suite 3400
500 Grant Street
Pittsburgh, PA 15219-2598
Independent Auditors’ Report on Internal Control over Financial Reporting and on Compliance and
Other Matters Based on an Audit of Financial Statements Performed in Accordance With
Government Auditing Standards
The Board of Trustees
University of Pittsburgh – Of the Commonwealth
System of Higher Education:
We have audited, in accordance with the auditing standards generally accepted in the United States of
America and the standards applicable to financial audits contained in Government Auditing Standards,
issued by the Comptroller General of the United States, the consolidated financial statements of the
University of Pittsburgh – Of the Commonwealth System of Higher Education (the University), which
comprise the consolidated balance sheet as of June 30, 2013, and the related consolidated statements of
activities and cash flows for the year then ended, and the related notes to the consolidated financial
statements, and have issued our report thereon dated September 17, 2013.
Internal Control over Financial Reporting
In planning and performing our audit of the consolidated financial statements, we considered the
University’s internal control over financial reporting (internal control) to determine the audit procedures
that are appropriate in the circumstances for the purpose of expressing our opinion on the consolidated
financial statements, but not for the purpose of expressing an opinion on the effectiveness of the
University’s internal control. Accordingly, we do not express an opinion on the effectiveness of the
University’s internal control.
A deficiency in internal control exists when the design or operation of a control does not allow
management or employees, in the normal course of performing their assigned functions, to prevent, or
detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or combination of
deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of
the entity’s financial statements will not be prevented, or detected and corrected, on a timely basis. A
significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe
than a material weakness, yet important enough to merit attention by those charged with governance.
Our consideration of internal control was for the limited purpose described in the first paragraph of this
section and was not designed to identify all deficiencies in internal control that might be material
weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any
deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses
may exist that have not been identified.
Compliance and Other Matters
As part of obtaining reasonable assurance about whether the University’s consolidated financial statements
are free from material misstatement, we performed tests of its compliance with certain provisions of laws,
regulations, contracts, and grant agreements, noncompliance with which could have a direct and material
effect on the determination of financial statement amounts. However, providing an opinion on compliance
with those provisions was not an objective of our audit, and accordingly, we do not express such an
opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required
to be reported under Government Auditing Standards.
81
KPMG LLP is a Delaware limited liability partnership,
the U.S. member firm of KPMG International Cooperative
(“KPMG International”), a Swiss entity.
Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance
and the results of that testing, and not to provide an opinion on the effectiveness of the University’s internal
control or on compliance. This report is an integral part of an audit performed in accordance with
Government Auditing Standards in considering the University’s internal control and compliance.
Accordingly, this communication is not suitable for any other purpose.
Pittsburgh, Pennsylvania
September 17, 2013
82
KPMG LLP
BNY Mellon Center
Suite 3400
500 Grant Street
Pittsburgh, PA 15219-2598
Independent Auditors’ Report on Compliance for Each Major Program; Report on Internal Control
over Compliance; and Report on Schedule of Expenditures of Federal Awards Required by OMB
Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations
The Board of Trustees
University of Pittsburgh – Of the Commonwealth
System of Higher Education:
Report on Compliance for Each Major Federal Program
We have audited the University of Pittsburgh – Of the Commonwealth System of Higher Education’s (the
University) compliance with the types of compliance requirements described in the OMB Circular A-133
Compliance Supplement that could have a direct and material effect on each of the University’s major
federal programs for the year ended June 30, 2013. The University’s major federal programs are identified
in the summary of auditors’ results section of the accompanying schedule of findings and questioned costs.
Management’s Responsibility
Management is responsible for compliance with the requirements of laws, regulations, contracts, and grants
applicable to its federal programs.
Auditors’ Responsibility
Our responsibility is to express an opinion on compliance for each of the University’s major federal
programs based on our audit of the types of compliance requirements referred to above. We conducted our
audit of compliance in accordance with auditing standards generally accepted in the United States of
America; the standards applicable to financial audits contained in Government Auditing Standards, issued
by the Comptroller General of the United States; and OMB Circular A-133, Audits of States, Local
Governments, and Non-Profit Organizations. Those standards and OMB Circular A-133 require that we
plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of
compliance requirements referred to above that could have a direct and material effect on a major federal
program occurred. An audit includes examining, on a test basis, evidence about the University’s
compliance with those requirements and performing such other procedures as we considered necessary in
the circumstances.
We believe that our audit provides a reasonable basis for our opinion on compliance for each major federal
program. However, our audit does not provide a legal determination of the University’s compliance.
Opinion on Each Major Federal Program
In our opinion, the University of Pittsburgh – Of the Commonwealth System of Higher Education
complied, in all material respects, with the types of compliance requirements referred to above that could
have a direct and material effect on each of its major federal programs for the year ended June 30, 2013.
Other Matters
The results of our auditing procedures disclosed instances of noncompliance, which are required to be
reported in accordance with OMB Circular A-133 and which are described in the accompanying schedule
of findings and questioned costs as item 2013-001 and 2013-002. Our opinion on each major federal
program is not modified with respect to these matters.
83
KPMG LLP is a Delaware limited liability partnership,
the U.S. member firm of KPMG International Cooperative
(“KPMG International”), a Swiss entity.
The University’s responses to the findings identified in our audit are described in the accompanying
schedule of findings and questioned costs. The University’s responses were not subjected to the auditing
procedures applied in the audit of compliance, and accordingly, we express no opinion on the responses.
Report on Internal Control over Compliance
Management of the University is responsible for establishing and maintaining effective internal control
over compliance with the types of compliance requirements referred to above. In planning and performing
our audit of compliance, we considered the University’s internal control over compliance with the types of
requirements that could have a direct and material effect on each major federal program to determine the
auditing procedures that are appropriate in the circumstances for the purpose of expressing an opinion on
compliance for each major federal program and to test and report on internal control over compliance in
accordance with OMB Circular A-133, but not for the purpose of expressing an opinion on the
effectiveness of internal control over compliance. Accordingly, we do not express an opinion on the
effectiveness of the University’s internal control over compliance.
A deficiency in internal control over compliance exists when the design or operation of a control over
compliance does not allow management or employees, in the normal course of performing their assigned
functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a
federal program on a timely basis. A material weakness in internal control over compliance is a deficiency,
or combination of deficiencies, in internal control over compliance, such that there is a reasonable
possibility that material noncompliance with a type of compliance requirement of a federal program will
not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control
over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with
a type of compliance requirement of a federal program that is less severe than a material weakness in
internal control over compliance, yet important enough to merit attention by those charged with
governance.
Our consideration of internal control over compliance was for the limited purpose described in the first
paragraph of this section and was not designed to identify all deficiencies in internal control over
compliance that might be material weaknesses or significant deficiencies, and therefore, material
weaknesses or significant deficiencies may exist that were not identified. We did not identify any
deficiencies in internal control over compliance that we consider to be material weaknesses. However, we
identified certain deficiencies in internal control over compliance as described in the accompanying
schedule of findings and questioned costs as 2013-001 and 2013-002 that we consider to be significant
deficiencies.
The University’s responses to the findings identified in our audit are described in the accompanying
schedule of findings and questioned costs. The University’s responses were not subject to the auditing
procedures applied in the audit of compliance, and accordingly, we express no opinion on the responses.
The purpose of this report on internal control over compliance is solely to describe the scope of our testing
of internal control over compliance and the results of that testing based on the requirements of OMB
Circular A-133. Accordingly, this report is not suitable for any other purpose.
Report on Schedule of Expenditures of Federal Awards Required by OMB Circular A-133
We have audited the consolidated financial statements of the University as of and for the year ended
June 30, 2013, and have issued our report thereon dated September 17, 2013, which contained an
unmodified opinion on those financial statements. Our audit was conducted for the purpose of forming an
opinion on the consolidated financial statements as a whole. The accompanying schedule of expenditures
of federal awards is presented for purposes of additional analysis as required by OMB Circular A-133 and
84
is not a required part of the consolidated financial statements. Such information is the responsibility of
management and was derived from and relates directly to the underlying accounting and other records used
to prepare the consolidated financial statements. The information has been subjected to the auditing
procedures applied in the audit of the consolidated financial statements and certain additional procedures,
including comparing and reconciling such information directly to the underlying accounting and other
records used to prepare the consolidated financial statements or to the consolidated financial statements
themselves, and other additional procedures in accordance with auditing standards generally accepted in
the United States of America. In our opinion, the schedule of expenditures of federal awards is fairly stated
in all material respects in relation to the consolidated financial statements as a whole.
Pittsburgh, Pennsylvania
March 17, 2014
85
UNIVERSITY OF PITTSBURGH – OF THE
COMMONWEALTH SYSTEM OF HIGHER EDUCATION
Schedule of Findings and Questioned Costs
Year ended June 30, 2013
Section I – Summary of Auditors’ Results
Financial Statements
Type of auditors’ report issued:
Unmodified
Internal control over financial reporting:

Material weaknesses identified?

Significant deficiencies identified?
No
None reported
Noncompliance material to financial statements noted?
No
Federal Awards
Internal control over compliance of major programs:

Material weaknesses identified?

Significant deficiencies in internal control over compliance identified?
No
Type of auditors’ report issued on compliance
for major programs
Yes
Unmodified
Any audit findings disclosed that are required to be
reported in accordance with Section 510(a)
of Circular A-133?
Yes
Identification of major programs:
Name
CFDA number
Research and Development Cluster
Various
Student Financial Assistance Cluster
84.007; 84.033; 84.038; 84.063;
84.268; 84.379; 93.264; 93.342;
93.364; and ARRA 93.408
Foster Care (IV-E)
93.658
National Center for Research Resources, Recovery Act
Construction Support
ARRA 93.702
National Institute of Standards and Technology
Construction Grant Program
ARRA 11.618
Dollar threshold used to distinguish between
Type A and Type B programs
$3,000,000
Auditee qualified as low-risk auditee?
Yes
86
UNIVERSITY OF PITTSBURGH – OF THE
COMMONWEALTH SYSTEM OF HIGHER EDUCATION
Schedule of Findings and Questioned Costs
Year ended June 30, 2013
Section II – Financial Statement Findings
No matters were reported.
Section III – Federal Award Findings
Finding 2013-001 – Allowability of Costs
Research and Development Cluster:
Department of Health and Human Services:
Research on Computational Models of Infectious Disease Threats/grant number and year:
5U54 GM088491 04; year 4/grant expiration date: June 30, 2014/CFDA #93.859
Compliance Requirement: Allowable costs and cost principles
Criteria
In accordance with OMB Circular A-21 (A-21), Cost Principles for Educational Institutions, Section C, costs
must meet the following general criteria to be allowable under federal awards: be reasonable and necessary;
conform with the allocability provisions (A-21, Section C.4) or Cost Accounting Standards (CAS) Board for
educational institutions, as applicable (see 48 CFR part 9905); be given consistent accounting treatment within
and between accounting periods; conform with the allowability of costs provisions, or limitations in the program
agreement, program regulations, or program statute; be net of all applicable credits, e.g., volume or cash
discounts, insurance recoveries, refunds, rebates, trade-ins, adjustments for checks not cashed, and scrap sales; be
supported by appropriate documentation, such as approved purchase orders, receiving reports, vendor invoices,
canceled checks, and time and attendance records, and correctly charged as to account, amount, and period; and
be applied uniformly to Federal and non-Federal activities.
Condition and Context
In a sample of 193 direct cost expenditures aggregating $15,961,825, which included payroll, fringe benefits,
supplies and materials, subrecipient expenditures, and other direct costs, we identified one direct cost ($38,181),
which was an allowable cost; however, the cost should not have been subject to indirect cost recovery, resulting
in an over-recovery of $19,663.
Cause and Effect
Controls in place for University program personnel to monitor allowable costs claimed on federal programs
require manual effort and judgment. As a result, there is a risk that unallowable costs claimed on federal
programs may not be identified. The direct cost was inadvertently coded to a general ledger account, which is
subject to indirect cost recovery.
Questioned Costs
Known questioned costs are $19,663.
87
UNIVERSITY OF PITTSBURGH – OF THE
COMMONWEALTH SYSTEM OF HIGHER EDUCATION
Schedule of Findings and Questioned Costs
Year ended June 30, 2013
Recommendation
We recommend that the University reinforce its policies and procedures over the management review of program
costs and charges to appropriate grant general ledger accounts.
Views of Responsible Officials/Corrective Action Plan
The costs described in this finding were not allocable to the grant expense category to which they were initially
charged. Federal regulations require the University to properly identify and record costs on federal awards. The
process of identifying and recording grant-related costs cannot be automated and, therefore, must be performed
as a manual process. After-the-fact review and verification of sponsored project ledgers is integral to the
University’s system of internal control to help ensure the integrity of costs identified and recorded in our general
ledger, including grant-related accounts. The amounts identified by the auditors were subsequently corrected
upon identification and are correct as of the date of issuance of this report. The affected institutions were notified
of the error and corrective action was taken.
University management has reinforced existing policies and procedures related to this finding in writing with
grant administrators. A letter to the research community was sent by the Provost; Senior Vice Chancellor for the
Health Sciences and Dean of the School of Medicine; and the Chief Financial Officer emphasizing adherence to
the timely review of transactions impacting the allocability of costs to research awards and the importance of
executing required cost transfers in a timely manner. This notification was sent to all faculty and administrators
involved in research. Moreover, the University has devoted additional resources to the research compliance
function in recognition of the rapid growth in the University’s research base and the complex nature of the
regulatory environment surrounding sponsored programs. These resources are housed in various departments
throughout the University―including the Controller’s Office―and they are involved with compliance reviews,
outreach, and training in a variety of research compliance areas.
Finding 2013-002 – Verification
Student Financial Aid:
Department of Education
Federal Pell Grant Program / CFDA #84.063
Compliance Requirement: Special Tests (Verification)
Criteria
An institution may participate under an ED-approved Quality Assurance Program (QAP) that exempts it from
verifying those applicants selected by the central processor, provided that the applicants do not meet the
institution’s own verification selection criteria. An institution not participating under an ED-approved QAP is
required to establish written policies and procedures that incorporate the provisions of 34 CFR Sections 668.51
through 668.61 for verifying applicant information. Such an institution shall require each applicant whose
application is selected by the central processor, based on edits specified by ED, to verify the information
specified in 34 CFR Section 668.56. However, certain applicants are excluded from the verification process as
listed in 34 CFR Section 668.54(b). The institution is not required to verify the applications of more than
30 percent of its total number of applicants. The institution shall also require applicants to verify any information
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UNIVERSITY OF PITTSBURGH – OF THE
COMMONWEALTH SYSTEM OF HIGHER EDUCATION
Schedule of Findings and Questioned Costs
Year ended June 30, 2013
used to calculate an applicant’s expected family contribution (EFC) that the institution has reason to believe is
inaccurate. Generally, the information that must be updated is the number of family members, number of family
members attending postsecondary educational institutions, and the applicant’s dependency status (34 CFR
Section 668.55). Information that must be verified or updated is adjusted gross income, U.S. income tax paid,
aggregate number of family members in the household, number of family members in the household who are
enrolled as at least half-time students in postsecondary educational institutions if that number is greater than one,
and untaxed income and benefits.
Condition and Context
For one student in a sample of 40, the supporting documentation for the adjusted gross income did not agree to
the amount reported on the Institutional Student Information Record (ISIR) by $1,000, which impacted the Pell
grant awarded to the student. As a result, the student’s Pell would have been reduced by $300.
Cause and Effect
A human entry error was made when correcting the taxable income. Due to the manual nature of the process, the
error was not identified. The possibility of other keying errors could have occurred where students may be
awarded amounts that they are not eligible for during the awarding process.
Questioned Costs
Known questioned costs are $300.
Recommendation
We recommend that the University reinforce its policies and controls over verification of students’ information.
Views of Responsible Officials/Corrective Action Plan
The one exception was the result of human error in updating the Adjusted Gross Income (AGI) data on the
student’s Institutional Student Information Record (ISIR). In this instance, a number of updates to the student’s
ISIR were necessary, including gross income and number of family members. During the data entry process, the
AGI was incorrectly updated on the ISIR. Once the error was discovered, the AGI amount was corrected. The
Office of Admissions and Financial Aid (OAFA) has about fifteen staff members who complete verifications
during the spring and early summer months. To ensure accuracy when reviewing verification data, in-depth
training with these staff members regarding best business practices and new federally mandated verification
items occurs at the beginning of each awarding season. In addition, during the 2012-2013 financial aid award
year, OAFA personnel selected approximately 200 students who were already verified for the 2012-13 school
year and reverified their records. OAFA verification training will emphasize the importance of verifying and
reverifying the correcting data on the student’s ISIR before submitting the information to federal Central
Processing System (CPS). In addition, OAFA will continue to select an ample sampling of students during the
school year who were verified and reverify their records to find any errors that may have occurred and identify
any processes that may require additional staff training.
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